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

Notices

2006 Notices

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part III: Tax treatment of certain other entities

6. Application of this Part

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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.