Income Tax Act, 1962 (Act No. 58 of 1962) Notices 2006 Notices Special Tax Measures relating to 2010 FIFA World Cup South Africa Part I : Interpretation 1. Definitions

 

 

‘‘Broadcast Rights Agency’’

means an entity appointed by FIFA as FIFA’s representative for the solicitation and appointment of prospective Broadcasters in a particular territory;

 

‘‘Broadcaster’’

means an entity which acquires the right to broadcast or transmit the basic audiovisual feed (or any supplemental feed), or to broadcast live radio commentary, of any match of the Championship in any media;

 

‘‘Championship’’

means all matches and ceremonies of the 2009 FIFA Confederations Cup and the 2010 FIFA World Cup and such other directly related official events, including draws, galas, conferences and cultural events, as may be agreed in good faith between FIFA and the Commissioner;

 

‘‘Championship duration’’

means with respect to the 2009 FIFA Confederations Cup and the 2010 FIFA World Cup respectively, the period commencing one week prior to the opening ceremony and terminating immediately after the closing ceremony;

 

‘‘Championship site’’

means—

 

‘‘Commercial Affiliate’’

means—

 

‘‘Commissioner’’

means the Commissioner for the South African Revenue Service;

 

‘‘Concession operator’’

means any entity appointed to operate on-site concessions at the Championship, including food and beverage concessions and merchandise concessions;

 

‘‘Customs and Excise Act, 1964’’

means the Customs and Excise Act, 1964 (Act No.91 of 1964).

 

‘‘FIFA’’

means the Fédération Internationale de Football Association (FIFA);

 

‘‘FIFA Confederations’’

means the continental confederations officially affiliated to FIFA, being the AFC, OFC, UEFA, Conmebal, CAF and Concacaf;

 

‘‘FIFA Delegation’’

means with respect to the Championship the following individuals:

 

‘‘FIFA Designated Service Provider’’

means with respect to the Championship—

 

‘‘FIFA Subsidiaries’’

means all entities wholly owned and controlled by FIFA;

 

‘‘Hospitality Service Provider’’

means any entity appointed to conduct or operate the official hospitality program for the Championship and any entity appointed to provide the core services relating to security, infrastructure and catering for the official hospitality program;

 

‘‘Host Broadcaster’’

means the organisation appointed by FIFA, or FIFA’s Rights Agency, to ensure and provide the production of the broadcast signals of the matches and other events of the Championship, and the provision of all related services;

 

‘‘Income Tax Act, 1962’’

means the Income Tax Act, 1962 (Act No. 58 of 1962);

 

‘‘Licensee’’

means any entity (other than a Commercial Affıliate) to which FIFA grants the right to use any offıcial emblem on items of merchandise and in its marketing and advertising activities in relation to the sale of those items of merchandise, but to which it does not otherwise grant any advertising, marketing or promotional rights related to FIFA of the Championship;

 

‘‘Local Organising Committee’’

means the official FIFA accredited body in the Republic responsible for the entire organisation, staging and hosting of the Championship;

 

‘‘Media Representative’’

means a member of the written press or photographer to whom FIFA and the Local Organising Committee grants press and photographer accreditation to access any Championship site;

 

‘‘Merchandising Partner’’

means any entity appointed by FIFA as its representative for the solicitation and appointment of prospective Licensees, or any entity entitled to conduct FIFA or Championship related retail merchandise operations;

 

‘‘nominated FIFA flagship store’’

means the single retail store nominated by FIFA for FIFA’s retail concept and which only retails consumable and semi-durable Championship-related goods and, in FIFA’s discretion, meals and beverages sold for consumption within the confines of an in-store restaurant but excluding cosmetics and tobacco products;

 

‘‘official emblem’’

means any of the official Championship Emblems;

 

‘‘Organising Association Agreement’’

means the Organising Association Agreement entered into by FIFA and SAFA in terms of which SAFA will host the Championship;

 

‘‘Participating National Association’’

means any National Association affiliated to FIFA, qualified to enter a team in the final tournament of the Championship and any representative of the National Association excluding any member of the team;

 

‘‘Republic’’

means the Republic of South Africa;

 

‘‘resident of the Republic’’

means a ‘‘resident’’ as defined in section 1 of the Income Tax Act, 1962;

 

‘‘SAFA’’

means the South African Football Association or its successors-in-title;

 

‘‘semi-durable’’

with respect to trading stock means any goods (including clothing, footwear, textiles and glassware) that have a limited economic lifespan (usually longer than one year but less than three years) and where the unit selling price thereof does not exceed R2000;

 

‘‘team’’

means any team representing a Participating National Association which has qualified to participate in the Championship and includes all squad members, coaches as stipulated in the Championship regulations, medical personnel and other auxiliary staff;

 

‘‘value-added tax’’

means the tax levied in terms of the Value-Added Tax Act, 1991;

 

‘‘Value-Added Tax Act, 1991’’

means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).

 

if the activities or services rendered by the affiliated entity are directly connected to the Championship.