i) Part-time Teaching/Lecturing:

• Payment for part-time teaching, lecturing, examining, invigilating, or supervising an examination is subject to a final withholding tax of 10%.
  (2 marks)

ii) Part-time Employment (Other than Teaching/Lecturing):

• Part-time employment, other than teaching or lecturing, is taxed as follows:
  • For resident individuals, income from part-time employment is subject to withholding tax at the rate of 10% on account.
  • For non-resident individuals, part-time employment income is subject to a final withholding tax at the rate of 20%.
    (2 marks)

iii) Temporary Employment:

• Income from temporary employment is treated as employment income and taxed using the graduated income tax scale under the first schedule.
  (2 marks)

iv) Casual Worker:

• Payments made to casual workers are subject to a final withholding tax at the rate of 5% on the gross income paid.
  (2 marks)