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

Notices

2006 Notices

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part IV : Tax treatment of certain individuals

9. Application of this Part

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(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.