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WebThe payment is to a shareholder's associate. On 30 June 2015, Tom Pty Ltd is taken to pay a dividend of $3,000 to Mary, subject to Tom Pty Ltd's distributable surplus. Example 3 – discharging an obligation. Helen, a shareholder of Riley Pty Ltd, lends the company $1,000. Riley Pty Ltd repays the loan by making a payment of $1,000 to Helen. http://www.saflii.org/za/cases/ZASCA/2024/88.html dalton carpet hwy 124
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