INFORMATION: During the financial year ending 31 March 2018, Pacific (Pty) Ltd, a resident company made the following distributions: 15 April 2017 General repurchase of shares, in compliance with the listing requirements of the JSE, amounting to R50 000. The repurchase was entirely funded by share premium 20 May 2017 Capitalisation issue of equity shares amounting to R130 000 1 September 2017 Dividend in specie (trading stock) to shareholders that cost R50 000. The market value was R85 000. The directors stated that the distribution represents R15 000 contributed tax capital. 15 January 2018 - Repayment of R80 000 of contributed tax capital

Calculate the dividends tax liability for Pacific (Pty) Ltd in respect of all dividends declared by the company. (9 marks)