For the purposes of this Schedule, unless the context otherwise indicates –

“employee” means –

(a)     any person (other than a company) who receives any remuneration or to whom any remuneration accrues;

(b)     any person who receives any remuneration or to whom any remuneration accrues by reason of any services rendered by such person to or on behalf of a labour broker;

(c)     any labour broker;

[Paragraph (c) amended by section 6 of Act 23 of 2015 effective on 8 January 2016] 

(d)     any person or class or category of person whom the Minister of Finance by notice in the Gazette declares to be an employee for the purposes of this definition;

[Paragraph (d) amended by section 66 of Act 60 of 2008 effective on1 March 2009 and section 6 of Act 23 of 2015 effective on 8 January 2016]

(e)     any personal service provider; or

[Paragraph (e) added by section 52 of Act 30 of 2000, substituted by section 66 of Act 60 of 2008 effective on 1 March 2009 and amended by section 6 of Act 23 of 2015 effective on 8 January 2016]

(f)      ………..

(g)     ……….

[Paragraph (g) added by section 19 of Act 19 of 2001 and deleted by section 4 of Act 22 of 2018 effective on 1 March 2019, applies to years of assessment commencing on or after that date]