South African Council for Educators Act, 2000
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart III: Tax treatment of certain other entities8. 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. |
