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

Chapter II : The Taxes

Part I : Normal Tax

11E. Deduction of certain expenditure incurred by sporting bodies


For the purpose of determining the taxable income derived by—

(a) any non-profit company as defined in the Companies Act; or

[Section 11E(a) substituted by section 30(1) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) - effective 1 May 2011]

(b) an association of persons that has been incorporated, formed or established in the Republic,

from carrying on any sporting activities falling under a code of sport administered and controlled by a national federation as contemplated in section 1 of the National Sport and Recreation Act, 1998 (Act No. 110 of 1998), there shall be allowed as a deduction from the income of that company or association—

(i) expenditure, not of a capital nature, incurred by that company or association on the development and promotion, directly by that company or association; or
(ii) any payment made to any other company or association contemplated in this section the expenditure to be incurred on the development and promotion,

of sporting activities contemplated in paragraph 9 of Part I of the Ninth Schedule falling under that code of sport.


[Section 11E substituted by section 21(1) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010]