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Income Tax Act, 1962 (Act 58 of 1962)

Declaration of a Person or Class or Category of Person as an Employee in terms of paragraph (d) of the definition of "Employee" in the Fourth Schedule to the Income Tax Act, 1962

 

 

Notice No. 412

7th April 2009

 

South African Revenue

 

By virtue of the powers vested in me by paragraph (d) of the definition of "employee" in the Fourth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962) I, Trevor Andrew Manuel, Minister of Finance, hereby declare any person whose services has been procured for or provided to a client by a "temporary employment services" as defined in section 198 of the Labour Relations Act, 1995 (Act No. 66 of 1995), to be an employee for the purposes of the definition of "employee" in the Fourth Schedule to the Income Tax Act, 1962, with effect from 1 March 2009.

 

 

T A MANUEL

MINISTER OF FINANCE