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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 II : Provisions relating to entities generally exempt from taxes, duties and levies

3. Entities exempt from all taxes, duties and levies


(1) Notwithstanding anything to the contrary contained in any other Act, an entity contemplated in paragraph 2 is, unless expressly otherwise stated in this Schedule,—
(a) exempt from all taxes, duties, levies and other amounts which may be imposed in terms of any Act administered by the Commissioner; and
(b) deemed not to have a permanent establishment in the Republic by virtue of any activities carried on in the Republic which relate to the Championship.


(2) A person who is liable to pay any amount to an entity contemplated in paragraph 2, is not required to withhold any amount from that payment in terms of section 35, 35A or Part IIIA of Chapter II of the Income Tax Act, 1962.


(3) Subparagraph (1) does not apply in respect of—
(a) any taxes and duties in respect of which paragraph 4(2), 5(1)(b) or Part VI apply;
(b) fuel taxes;
(c) excise duties;
(d) the plastic bag levy;
(e) air passenger departure tax;
(f) provincial taxes (gambling taxes and motor vehicle license fees); and
(g) local government taxes, including property rates.