Transcription of INTERPRETATION NOTE 17 (Issue 4) ACT - SARS
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INTERPRETATION NOTE 17 (Issue 4) ACT - SARS
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 .. 8 8. The common law dominant impression indicators (the indicators) .. 9 Near-conclusive indicators of the acquisition of productive capacity (of employee status or non-independent business status) .. 9 Control of manner .. 9 Payment regime .. 10 Person who must render the service .. 10 Nature of obligation to work.
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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