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Dividends & Corporate Distributions: Are You Missing Hidden Tax Traps?

Most accountants treat dividends like a checkbox—but one wrong move can trigger double taxation, SARS queries, or a capital gains surprise. In this straight-talking session, we’ll show you how to stay ahead of SARS, decode what’s really taxable, and protect your clients (and your reputation) when it comes to payouts and buy-backs.

3 CPD units 9 May 2025 1 presenter

What will set you apart

By completing this course you will gain the following competencies

  • The real meaning of “dividend” for tax purposes—and when SARS sees it differently
  • How returns of capital can create surprise CGT bills
  • The normal tax vs dividends tax breakdown (and how to avoid overlap)
  • Smart ways to handle share buy-backs and preference dividends
  • When your clients can actually claim exemptions—and when they’re dreaming

Event breakdown

  • Normal tax vs dividends tax: what applies and when
  • Definitions that matter: “dividend”, “contributed tax capital”, “return of capital”
  • What SARS looks for in share buy-backs
  • Exemptions that apply for company-to-company dividends
  • Can you deduct expenses? A deep dive into Section 23(f) and the MTN Holdings case
  • Preference dividends & hybrid equity instruments explained
Category: TaxationType: CPD CourseCPD category: Tax

Description

Dividends aren’t just a line item—they can be a tax landmine. In this session, we cut through the jargon and show you what actually matters for SARS: definitions that affect your tax treatment, when dividends become capital gains, and how to handle tricky cases like hybrid instruments and share buy-backs. If you’ve ever wondered whether a return of capital triggers CGT—or whether your client can deduct expenses against dividend income—this is your chance to get it right and stay out of SARS’ firing line.

Presenters

Herman van Dyk

Herman van Dyk — Herman is currently a Senior Lecturer in Taxation at the North-West University (NWU) where he lectures to postgraduate and Masters' students. He also serves as an independent tax and financial reporting consultant specialising in corporate tax, VAT and international tax.

You will earn a certificate

On successful completion you will receive a certificate for 3 CPD units in Tax.

Requirements

  • Laptop, desktop, or mobile device with internet access
  • Microsoft Edge, Google Chrome, Safari, or Firefox browser