Transcription of INTERPRETATION NOTE 17 (Issue 5) ACT : INCOME TAX ACT …
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INTERPRETATION NOTE 17 (Issue 5) ACT : INCOME TAX ACT …
INTERPRETATION NOTE 17 (Issue 5) DATE: 5 March 2019 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 Paragraph (ii) of the special exclusions from the definition of remuneration .. 4 Labour Brokers [paragraph 2(5) of the Fourth Schedule] .. 6 4. When is it required of SARS to determine the status of a person? .. 6 5. The statutory tests .. 7 The first 7 The second test .. 8 6. The common law dominant impression test .. 9 7. How to apply the common law dominant impression test .. 9 8. The common law dominant impression indicators (the indicators) .. 10 Near-conclusive indicators of the acquisition of productive capacity (of employee status or non- independent business status) .. 10 Control of manner.
on an independent trade meet the second test and , but then be deemed . to be carrying on an independent trade. The second test overrides the first test. The. second tool. is the common law tests, used to determine whether a person is an independent contractor or an employee. Unfortunately, the common law tests as they
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