means-
| a) | an employer; |
| b) | a co-shareholder of a private company contemplated in section 20 of the Companies Act, 1973 (Act No. 61 of 1973); |
| c) | a co-member of a Close Corporation contemplated in section 2 of the Close Corporations Act, 1984 (Act No. 69 of 1984); and |
| d) | a person to whom one has granted or from whom one has received a general power of attorney; |