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(1) Where a person makes payment to a casual worker, that payments shall be treated as income earned by that casual worker, and the person shall withhold tax from the gross income paid to the casual worker at the rate of five percent.

(2) Tax withheld under sub-regulation (1) shall be treated as final tax.

(3) For the purpose of this regulation, a “casual worker” has the meaning assigned in section 78 of the Labour Act, 2003 (Act 651).