A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is
The concept 'independent contractor' is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an 'employee' or an 'independent contractor' is relevant for both income tax and employees' tax purposes. The objective of this article is to determine whether non-executive directors (both resident and non-resident) are employees or independent contractors for both purposes,doi:10.4102/jef.v6i2.267 fatcat:iw6arlpeqbdbzm72g7b73klvra