Page 13 - Companies & Dividend Tax

COMPANIES & CLOSE CORPORATIONS

Personal service provider

• Personal service provider means the following:

• any company or trust where the service is rendered

personally by any person who is a connected person in

relation to the company or trust and one of the

following applies:

• the person is regarded as an employee of the client; or

• duties must be performed mainly at the premises of

the client, and subject to the control and supervision

of such client; or

• more than 80% of the income is received from one

client.

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