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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 III: Tax treatment of certain other entities

6. Application of this Part


This Part applies in respect of an entity which is—

(a) a Commercial Affıliate;
(b) a Licensee;
(c) the Host Broadcaster, a Broadcaster or a Broadcast Rights Agency;
(d) a Merchandising Partner;
(e) a FIFA Designated Service Provider;
(f) a Concession operator;
(g) a Hospitality Service Provider; or
(h) the nominated FIFA flagship store operator.