Richard $($Pty$)$ Ltd$.,$ a resident company that was formed in $2005,$ has a $31$ March financial year$-$end. The company distributed the following amounts$/$assets to its sole shareholder, Mr Ahmed, on $1$ July $2021$:

a cash distribution of R$1000000$;

an in$-$specie distribution of trading stock with a market value of R$500000($the trading stock was acquired on $10$ April $2021$ at a cost price of R$300000)$; and

an in$-$specie distribution of a building with a market value of R$1500000($the building was acquired on $12$ July $2008$ for R$1200000$; the building did not qualify for any capital allowances$).$

YOU ARE REQUIRED TO:

$2\mathrm{.}1.$ Calculate the normal tax consequences arising from the above distributions for Richard $($Pty$)$ Ltd$.$s

$2\mathrm{.}2.$ Calculate the amount of dividends tax that Richard $($Pty$)$ Ltd is obliged to pay over to SARS.