Transcription of INTERPRETATION NOTE 17 (Issue 4) ACT : INCOME …
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INTERPRETATION NOTE 17 (Issue 4) ACT : INCOME …
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? .. 5 5. The statutory tests .. 6 The first 6 The second test .. 7 6. The common law dominant impression test .. 8 7. How to apply the common law dominant impression test.
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.
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