Which of the following would be exempt from South African Dividends Withholding Tax (DWT)?

In South Africa, the following entities are typically exempt from Dividends Withholding Tax (DWT):

1. South African companies: Dividends paid by a South African company to another South African company are generally exempt from DWT.

2. Public Benefit Organisations (PBOs): Dividends paid to a PBO approved by the South African Revenue Service (SARS) are exempt from DWT.

3. Pension funds: Dividends paid to a pension fund, provident fund, or retirement annuity fund are exempt from DWT.

4. Government: Dividends paid to the South African government are exempt from DWT.

5. Certain shareholders: Shareholders who own at least 10% of the shares in the company paying the dividend are exempt from DWT.

6. Foreign persons: Dividends paid to foreign persons are exempt from DWT if the dividends are paid in respect of listed shares and the foreign person was not present in South Africa for more than 183 days in total during the 12 month period before the dividend was paid.

Please note that this is a general guide and the specific circumstances may affect the tax liability. Always consult with a tax professional or the South African Revenue Service for accurate information.