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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

8. Value-added tax treatment of supply of goods or services


Notwithstanding anything to the contrary contained in the Value-Added Tax Act, 1991—

(a) an entity contemplated in paragraph 6 must levy value-added tax at the zero rate on all supplies by that entity of goods or services as contemplated in paragraph 7(1)(a) or (b) at a Championship site;
(b) the supply of goods or services by a national supporter, referred to in subparagraph (c) of the definition of commercial affıliate, to FIFA in respect of which such national supporter receives consideration in the form of a supply of services from FIFA, shall be charged with value-added tax at the zero rate.