CCM6800 - Particular Aspects: Work & Hours - Self-employed Claimants - Advice

The issues you will need to address to examine claims from self-employed persons are similar in many ways to those an SA enquiry officer will consider when enquiring into an SA return. For example, the question of whether a taxpayer is carrying on a trade or profession (as opposed to a hobby) has always been critical for the taxpayer’s ability to obtain relief for any losses incurred.

Although the terms are different, “carrying on a trade or profession” and “remunerative work” involve essentially the same criteria. If you are having difficulty in deciding whether the claimant is engaged in remunerative work, you should discuss the issues with the Small Business Team technical consultant.