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

Chapter II : The Taxes

Part IIIA : Taxation of foreign entertainers and sportspersons

47A. Definitions


For purposes of this Part—

(a) "entertainer or sports person" includes any person who for reward—
(i) performs any activity as a theatre, motion picture, radio or television artiste or a musician;
(ii) takes part in any type of sport; or
(iii) takes part in any other activity which is usually regarded as of an entertainment character;
(b) "specified activity" means any personal activity exercised in the Republic or to be exercised by a person as an entertainer or sports person, whether alone or with any other person or persons.