South African Institute for Drug Free Sport Act, 1997
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart V : General provisions relating to taxes12. Certain receipts and accruals deemed not to be from source in Republic |
An amount received by or accrued to a person who is not a resident of the Republic is deemed not to be from a source in the Republic for purposes of the Income Tax Act, 1962, if that amount—
| (a) | is derived as a result of that person’s sponsoring or broadcasting of the Championship; and |
| (b) | is received or accrued from any goods sold for foreign consumption or services rendered outside the Republic. |
