help please

Techno Ltd, a company that trades solely in South Africa, has a year of assessment that ends on the last day of February each year. The company's policy is to declare an interim dividend on 31 August each year and a final dividend on the last day of February each year. During the 2022 year of assessment, Techno Ltd made the following distributions to the company's holders of shares: On 31 August 2021 Techno Ltd paid a special dividend of R200 000 to Vula (Pty) Ltd, a resident company that owns 71% of the issued shares of Techno Ltd. Vula (Pty) Ltd did not submit any declarations or undertakings in respect of dividends tax to Techno Ltd. On 28 February 2022 Techno Ltd also made the following distributions: - R10 000 paid to Mr. Ping, a 4\% holder of shares, who is a resident in China. The double taxation agreement between South Africa and China states that South Africa may tax dividends paid to Chinese residents at a rate of 5%. Mr. Ping 2 With reference to Matter 2: 1.2.1 Discuss, with reference to the relevant sections of the Income Tax Act, the dividend tax liability, if any, in respect of each of Techno Ltd's distributions during the 2022 year of assessment