Acts Online
GT Shield

Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part IIIA: Taxation of foreign entertainers and sportspersons

47A. Definitions

 

For purposes of this Part—

(a) ‘entertainer or sportsperson’ includes any person who for reward—
(i) performs any activity as a theatre, motion picture, radio or television artiste or a musician;
(ii) takes part in any type of sport; or
(iii) takes part in any other activity which is usually regarded as of an entertainment character;
(b) ‘specified activity’ means any personal activity exercised in the Republic or to be exercised by a person as an entertainer or sportsperson, whether alone or with any other person or persons.