Revenue eBrief No. 029/23
07 February 2023
U.S. dividends and Encashment Tax
Tax and Duty Manual Schedule 2 - Encashment Tax has been updated to:
- incorporate Tax and Duty Manual Part 35-02-05 - US Dividends, and
- provide an example on how encashment tax is applied to US dividends.
Tax and Duty Manual Part 35-02-05 - US Dividends has been archived.