| |
|
GROUP |
|
COMPANY |
| |
|
 |
|
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|
|
|
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| |
|
2009
Rm |
|
|
2008
Rm
Restated* |
|
2009
Rm |
|
|
2008
Rm |
| 5. |
TAX |
|
|
|
|
|
|
|
|
|
| 5.1 |
Tax recognised in the income statement |
|
|
|
|
|
|
|
|
|
| |
South African normal tax |
|
|
|
|
|
|
|
|
|
| |
– current year |
484.0 |
|
|
470.6 |
|
— |
|
|
— |
| |
– prior year (over)/under provision |
(0.7) |
|
|
1.9 |
|
— |
|
|
1.9 |
| |
Deferred tax (note 14) |
|
|
|
|
|
|
|
|
|
| |
– current year |
13.0 |
|
|
11.1 |
|
— |
|
|
— |
| |
Secondary tax on companies |
|
|
|
|
|
|
|
|
|
| |
– current year |
71.7 |
|
|
72.7 |
|
— |
|
|
— |
| |
|
568.0 |
|
|
556.3 |
|
— |
|
|
1.9 |
| |
Comprising: |
|
|
|
|
|
|
|
|
|
| |
As previously stated |
|
|
|
557.6 |
|
|
|
|
|
| |
Prior year adjustment (note 31.2) |
|
|
|
(1.3) |
|
|
|
|
|
 |
|
|
|
|
|
|
|
|
|
|
| 5.2 |
Tax recognised directly in equity |
|
|
|
|
|
|
|
|
|
| |
Tax effect of share incentive transactions recorded directly in equity |
(54.1) |
|
|
— |
|
— |
|
|
— |
| |
|
% |
|
|
% |
|
% |
|
|
% |
| 5.3 |
Statutory tax rate |
28.0 |
|
|
29.0 |
|
28.0 |
|
|
29.0 |
| |
Exempt income |
(2.8) |
|
|
(1.4) |
|
(28.1) |
|
|
(29.1) |
| |
Secondary tax on companies |
4.1 |
|
|
4.9 |
|
— |
|
|
— |
| |
Non-deductible share options expense |
1.0 |
|
|
0.9 |
|
— |
|
|
— |
| |
Other non-deductible expenditure |
0.5 |
|
|
0.8 |
|
0.1 |
|
|
0.1 |
| |
Impairment of investment |
— |
|
|
0.2 |
|
— |
|
|
— |
| |
Change in future tax rate |
— |
|
|
0.3 |
|
— |
|
|
— |
| |
Net prior year (over)/under provision |
(0.1) |
|
|
0.1 |
|
— |
|
|
0.3 |
| |
Other |
2.0 |
|
|
1.8 |
|
— |
|
|
— |
| |
Effective tax rate |
32.7 |
|
|
36.6 |
|
— |
|
|
0.3 |
| |
|
Rm |
|
|
Rm |
|
Rm |
|
|
Rm |
| 5.4 |
Tax paid comprises: |
|
|
|
|
|
|
|
|
|
| |
Owing – 1 March as previously stated |
|
|
|
225.5 |
|
|
|
|
|
| |
Prior year adjustment (note 31.2) |
|
|
|
(16.6) |
|
|
|
|
|
| |
Owing to/(due from) – 1 March as restated |
249.4 |
|
|
208.9 |
|
(1.9) |
|
|
(2.6) |
| |
Movement through income statement |
|
|
|
|
|
|
|
|
|
| |
Current tax charge |
483.3 |
|
|
472.5 |
|
— |
|
|
1.9 |
| |
Secondary tax on companies |
71.7 |
|
|
72.7 |
|
— |
|
|
— |
| |
Movement through equity |
|
|
|
|
|
|
|
|
|
| |
Tax effect of share incentive transactions recorded directly in equity |
(54.1) |
|
|
— |
|
— |
|
|
— |
| |
(Owing to)/due from – 28 February |
(181.4) |
|
|
(249.4) |
|
1.9 |
|
|
1.9 |
| |
Total tax paid |
568.9 |
|
|
504.7 |
|
— |
|
|
1.2 |
|
|
|
|
|
|
|
|
|
|
|
| |
Comprising: |
|
|
|
|
|
|
|
|
|
| |
Continuing operations |
567.7 |
|
|
504.0 |
|
— |
|
|
1.2 |
| |
Discontinued operation |
1.2 |
|
|
0.7 |
|
— |
|
|
— |
|
|
|
|
|
|
|
|
|
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|
