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INTERPRETATION NOTE 17 (Issue 4) ACT - SARS

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INTERPRETATION NOTE 17 ( issue 4) DATE: 14 March 2018 ACT : INCOME TAX ACT 58 OF 1962 SECTION : THE FOURTH SCHEDULE SUBJECT : EMPLOYEES TAX: INDEPENDENT CONTRACTORS CONTENTS PAGE Preamble ........................................ ........................................ ........................................ ...... 2 1. Purpose ........................................ ........................................ ..................................... 2 2. Background ........................................ ........................................ ............................... 3 3. INTERPRETATION of the Fourth Schedule ........................................ ................................ 4 Exclusionary subparagraph (ii) of the definition of remuneration ............................. 4 Labour Brokers [paragraph 2(5) of the Fourth Schedule] ........................................ ... 5 4. When is it required of SARS to determine the status of a person?.

Common law tests, as further developed by the South African Courts, are used to determine whether a person is an employee or an independent contractor.

  Notes, Issue, Interpretation, Interpretation note

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