Page 47 - F6 Slides (CGT,TT,ET AND PT)

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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