Hello there.. I'd like to weigh in with an additional answer here.. 

"control over their employer" is technically defined according to the type of employer, so it'd be like this in 3 ways:
[list]
[*]For a company, it's about the employee's power to control through shareholding, voting power, or powers conferred by governing documents
[*]For a partnership, it's when the employee is a partner in the business
[*]For a sole proprietor, control will be there when the employee and the employer are the same person
[/list]
Hope this helps
 

I totally get the frustration! :D But essentially if an employee has control over their employer, all the perks, allowances, and benefits they receive are included in their taxable income, with no tax exemptions. For instance, normally an employee could claim a RM6,000 annual tax exemption for a travel allowance used for official duties. However, if the employee has control over their employer, they lose this exemption, meaning that the entire travel allowance would be subject to tax.
 

Hey everyone! I'm new to this, can anyone help me understand what 'control over your employer' means? 

I come across this everywhere and it's quite frustrating...