Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart IV : Tax treatment of certain individuals9. Application of this Part |
| (1) | This Part applies in respect of any individual who is not a resident of the Republic and who is— |
| (a) | a member of the FIFA Delegation; |
| (b) | a Championship referee or assistant referee; |
| (c) | an official of any Participating National Association (other than officials of SAFA); |
| (d) | a FIFA Confederation Official; |
| (e) | a Media Representative; |
| (f) | a staff member of a Commercial Affıliate; |
| (g) | a staff member of a Merchandising Partner; |
| (h) | a staff member of a FIFA Designated Service Provider; |
| (i) | a staff member of the Host Broadcaster, the Broadcast Rights Agency or a Broadcaster; or |
| (j) | a staff member of the Hospitality Service Provider. |
| (2) | Subparagraph (1) does not include— |
| (a) | any officials of SAFA; |
| (b) | members of a team; or |
| (c) | any directors and staff members of the Local Organising Committee. |