Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart III: Tax treatment of certain other entities6. Application of this Part |
This Part applies in respect of an entity which is—
(a) | a Commercial Affıliate; |
(b) | a Licensee; |
(c) | the Host Broadcaster, a Broadcaster or a Broadcast Rights Agency; |
(d) | a Merchandising Partner; |
(e) | a FIFA Designated Service Provider; |
(f) | a Concession operator; |
(g) | a Hospitality Service Provider; or |
(h) | the nominated FIFA flagship store operator. |