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


2006 Notices

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part I : Interpretation

1. Definitions


(1) this Schedule, any word or expression to which a meaning has been assigned in the Transfer Duty Act, 1949 (Act No.40 of 1949), Income Tax Act, 1962 (Act No. 58 of 1962), Customs and Excise Act, 1964 (Act No. 91 of 1964), Stamp Duties Act, 1968 (Act No. 77 of 1968), Value-Added Tax Act, 1991 (Act No. 89 of 1991), Skills Development Levies Act, 1999 (Act No. 9 of 1999) or Unemployment Insurance Contribution Act, 2002 (Act No.4 of 2002), bears (having regard to the context within which such word or expression is used) the meaning so assigned, unless the context indicates otherwise, and—


‘‘Broadcast Rights Agency’’

means an entity appointed by FIFA as FIFA’s representative for the solicitation and appointment of prospective Broadcasters in a particular territory;



means an entity which acquires the right to broadcast or transmit the basic audiovisual feed (or any supplemental feed), or to broadcast live radio commentary, of any match of the Championship in any media;



means all matches and ceremonies of the 2009 FIFA Confederations Cup and the 2010 FIFA World Cup and such other directly related official events, including draws, galas, conferences and cultural events, as may be agreed in good faith between FIFA and the Commissioner;


‘‘Championship duration’’

means with respect to the 2009 FIFA Confederations Cup and the 2010 FIFA World Cup respectively, the period commencing one week prior to the opening ceremony and terminating immediately after the closing ceremony;


‘‘Championship site’’


(a) any official FIFA stadium and the entire premises of such a stadium inside the perimeter fence and the aerial space above such stadium premises;
(b) any exclusion zone, being the area surrounding or adjacent to the stadium perimeter which FIFA notifies to the Local Organising Committee as comprising an exclusion zone in which certain commercial activities are prohibited by entities other than Commercial Affıliates, the Broadcasters, the Licensees and official FIFA approved entities;
(c) any official Championship related parking areas, Championship press and television centres (including the International Broadcast Centres, VIP areas and any other areas or facilities as may be agreed in good faith by FIFA and the Commissioner utilised for official events;
(d) any training sites (other than sites contemplated in paragraph (a)), being any venues selected to host any official Championship-related training sessions for the team of any Participating National Association in the Republic;
(e) any official host city public viewing venues, limited to a maximum of two public viewing venues per host city; and
(f) the nominated FIFA flagship store;


‘‘Commercial Affiliate’’


(a) any FIFA Partner, being an entity to which FIFA grants the most comprehensive package of global advertising, promotional and marketing rights in relation to FIFA, FIFA’s activities and the Championship;
(b) any FIFA World Cup Sponsor, being an entity to which FIFA grants the second most comprehensive level of global advertising, promotional and marketing rights in relation to the Championship;
(c) any National Supporter, being an entity whose principal place of business and principal operations are situated in the Republic and which is granted a third tier package of advertising, promotional and marketing rights in relation to the Championship, which rights are exercisable only in the Republic; and
(d) any Branded Licensee, being an entity (other than an entity contemplated in paragraph (a), (b) or (c)) to which FIFA grants the right to place any offıcial emblem on products (including related product packaging and product advertising materials) or in connection with the provisions of services which also bear the corporate identification or trademark of that entity;



means the Commissioner for the South African Revenue Service;


‘‘Concession operator’’

means any entity appointed to operate on-site concessions at the Championship, including food and beverage concessions and merchandise concessions;


‘‘Customs and Excise Act, 1964’’

means the Customs and Excise Act, 1964 (Act No.91 of 1964).



means the Fédération Internationale de Football Association (FIFA);


‘‘FIFA Confederations’’

means the continental confederations officially affiliated to FIFA, being the AFC, OFC, UEFA, Conmebal, CAF and Concacaf;


‘‘FIFA Delegation’’

means with respect to the Championship the following individuals:

(a) FIFA staff and the staff of all FIFA Subsidiaries;
(b) members of FIFA’s internal official committees;
(c) VVIP, VIP and other guests of FIFA; and
(d) all other individuals who are nominated by FIFA as being members of its delegation;


‘‘FIFA Designated Service Provider’’

means with respect to the Championship—

(a) the officially appointed sole service provider rendering the ticketing, on-site information technology and accommodation solutions;
(b) any officially appointed service provider providing signage; and
(c) the Host Broadcaster;


‘‘FIFA Subsidiaries’’

means all entities wholly owned and controlled by FIFA;


‘‘Hospitality Service Provider’’

means any entity appointed to conduct or operate the official hospitality program for the Championship and any entity appointed to provide the core services relating to security, infrastructure and catering for the official hospitality program;


‘‘Host Broadcaster’’

means the organisation appointed by FIFA, or FIFA’s Rights Agency, to ensure and provide the production of the broadcast signals of the matches and other events of the Championship, and the provision of all related services;


‘‘Income Tax Act, 1962’’

means the Income Tax Act, 1962 (Act No. 58 of 1962);



means any entity (other than a Commercial Affıliate) to which FIFA grants the right to use any offıcial emblem on items of merchandise and in its marketing and advertising activities in relation to the sale of those items of merchandise, but to which it does not otherwise grant any advertising, marketing or promotional rights related to FIFA of the Championship;


‘‘Local Organising Committee’’

means the official FIFA accredited body in the Republic responsible for the entire organisation, staging and hosting of the Championship;


‘‘Media Representative’’

means a member of the written press or photographer to whom FIFA and the Local Organising Committee grants press and photographer accreditation to access any Championship site;


‘‘Merchandising Partner’’

means any entity appointed by FIFA as its representative for the solicitation and appointment of prospective Licensees, or any entity entitled to conduct FIFA or Championship related retail merchandise operations;


‘‘nominated FIFA flagship store’’

means the single retail store nominated by FIFA for FIFA’s retail concept and which only retails consumable and semi-durable Championship-related goods and, in FIFA’s discretion, meals and beverages sold for consumption within the confines of an in-store restaurant but excluding cosmetics and tobacco products;


‘‘official emblem’’

means any of the official Championship Emblems;


‘‘Organising Association Agreement’’

means the Organising Association Agreement entered into by FIFA and SAFA in terms of which SAFA will host the Championship;


‘‘Participating National Association’’

means any National Association affiliated to FIFA, qualified to enter a team in the final tournament of the Championship and any representative of the National Association excluding any member of the team;



means the Republic of South Africa;


‘‘resident of the Republic’’

means a ‘‘resident’’ as defined in section 1 of the Income Tax Act, 1962;



means the South African Football Association or its successors-in-title;



with respect to trading stock means any goods (including clothing, footwear, textiles and glassware) that have a limited economic lifespan (usually longer than one year but less than three years) and where the unit selling price thereof does not exceed R2000;


means any team representing a Participating National Association which has qualified to participate in the Championship and includes all squad members, coaches as stipulated in the Championship regulations, medical personnel and other auxiliary staff;


‘‘value-added tax’’

means the tax levied in terms of the Value-Added Tax Act, 1991;


‘‘Value-Added Tax Act, 1991’’

means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).


(2) Any reference in this Schedule to a specific entity, means that entity so specified and includes any affiliated entity-
(a) in which that specific entity holds directly or indirectly at least a 20 per cent interest;
(b) which holds directly or indirectly at least a 20 per cent interest in that specific entity; and
(c) in which the affiliated entity contemplated in item (b) holds directly or indirectly at least a 20 per cent interest,

if the activities or services rendered by the affiliated entity are directly connected to the Championship.