Income Tax Act, 1962 (Act No. 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part VII: Tax Treatment of the LOC

14. Tax Treatment of the LOC
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Notwithstanding anything to the contrary contained in the Value-Added Tax Act, 1991, the supply of the services comprising the organising, staging and hosting of the 2010 FIFA World Cup South Africa which are rendered by the LOC to FIFA must be charged with tax at the rate of zero per cent.