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Table of Contents
Notice No. 1032 of 2013
Act
Preamble
1. Definitions
Part I : Employment tax incentive
2. Instituting of employment tax incentive
Part II : Eligible employers and qualifying employees
3. Eligible employers
4. Compliance with wage regulating measures
5. Penalty and disqualification in respect of displacement
6. Qualifying employees
Part III : Determining amount of employment tax incentive
7. Determining amount of employment tax incentive
8. Unavailability of employment tax incentive...
9. Roll-over of amounts
10. Reimbursement
Part IV : Miscellaneous
11. Reporting
12. Cessation of employment tax incentive
13. Amendment of laws
14. Short title and commencement
Schedule
Section 13
"employee"
means a natural person—
(a)
who works directly for another person; and
(b)
who receives, or is entitled to receive remuneration, from that other person, but does not include an independent contractor;
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