Taxation of labour brokers and personal service providers
Duration: 0.5 hour
Price: R49.00
Title / Topic
Taxation of labour brokers and personal service providers
| OUTCOMES OF TOPIC After studying this topic on Labour Brokers and Personal Service Providers, you should be able to: ✓ Understand and apply the definition of a labour broker; ✓ Understand and apply the definition of a personal service provider; ✓ Understand the impact of the status of labour broker and personal service provider on the calculation of the taxable income of the taxpayers; ✓ Determine the tax rate applicable (if any) to each of the above persons; ✓ Identify which form must be completed to apply for an exemption certificate in respect of labour brokers; ✓ Complete the ITR12 return to declare income and expenses in respect of labour broking activities; ✓ Complete the form creation section and additional schedules on the ITR14 return in respect of Personal Service Providers. |