Good morning!

I recently received a set of financials to review and sign off. There was one item on the financials that I am unsure about, however:

The minimum interest rate that should be charged on low interest/interes-free loans to directors / members in order to prevent a deemed dividend from being charged was 6% last year.

When I went to SARS's website, however, next to the heading relating to this, the table included refers to fringe benefits, but this table states that the rate on fringe benefits has changed to 6,5% on 1 Feb 2014. (Link http://www.sars.gov.za/Legal/Legal-P...est-Rates.aspx)

Where do I get hold of the rate applicable to loans to directors / members?