Page 48 - P6 Slide Taxation - Lecture Day 7 - Various Topics

Employer

The term ‘employer’ is defined in par 1 as:

• a person (excluding a person not acting as a principal,

for example, an agent) who pays or is liable to pay to

any person an amount by way of remuneration. A

person acting in a fiduciary capacity, or his capacity as

a trustee of an insolvent estate, an executor or as an

administrator of any fund is also included, and

• a person who is responsible for the payment of

remuneration to any person under the provisions of

any law or out of public funds or out of funds voted by

Parliament or a provincial council.

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