Acts Online
GT Shield

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


2006 Notices

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part IV : Tax treatment of certain individuals

9. Application of this Part


(1) This Part applies in respect of any individual who is not a resident of the Republic and who is—
(a) a member of the FIFA Delegation;
(b) a Championship referee or assistant referee;
(c) an official of any Participating National Association (other than officials of SAFA);
(d) a FIFA Confederation Official;
(e) a Media Representative;
(f) a staff member of a Commercial Affıliate;
(g) a staff member of a Merchandising Partner;
(h) a staff member of a FIFA Designated Service Provider;
(i) a staff member of the Host Broadcaster, the Broadcast Rights Agency or a Broadcaster; or
(j) a staff member of the Hospitality Service Provider.


(2) Subparagraph (1) does not include—
(a) any officials of SAFA;
(b) members of a team; or
(c) any directors and staff members of the Local Organising Committee.