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South Africa decisions
Decisions matching the current search
XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019)
The Tax Court dismissed XYZ CC’s appeal, finding it failed to prove IOP and VWX were independent contractors rather than employees for PAYE and SDL purposes.
TC Case No 11564 : Whether a person is an independent contractor and whether a close corporation was a personal service company - Fourth Schedule to the Income Tax Act (11564) [2005] ZATC 11; 67 SATC 303 (29 June 2005)
The Tax Court held that the appellant was not an independent contractor, that her close corporation was a personal service company, and that a section 76 penalty was justified.
Private Security Industry Regulatory Authority and Another v Association of Independent Contractors and Another (127/2004) [2005] ZASCA 32; [2007] 1 All SA 221 (SCA); 2005 (5) SA 416 (SCA) (31 March 2005)
The Supreme Court of Appeal held that the association and its executive officer were security service providers under the Act and had to register.
Shongwe v Fedsure Medway (Pty) Ltd (J1796/99) [2001] ZALC 75 (23 May 2001)
The Labour Court held that the applicant was an independent contractor, not an employee, when the contract expired and dismissed the matter with costs.
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