Income Tax Act, 1962 (Act No. 58 of 1962)

Notice No. 412

7 April 2009

GG 32109

South African Revenue Service

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