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About Andre Nortje

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BBBEE employee share schemes: The tax consequences for the employee

A key question comes to mind from an employee’s perspective particularly… If benefits under a BBBEE employee share scheme are linked to an employment relationship, are these benefits subject to income tax in the hands of employee? Or dividends tax in the hands of the company? Given the BBBEE regulations introduced in 2013, many smaller companies have […]

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