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Income Tax Act, 1962 (Act 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part III: Tax treatment of certain other entities

8A. Registration of entity as employer for purposes of certain taxes

 

 

1) An entity contemplated in paragraph 6—
a) is not required, in terms paragraph 10 of the Fourth Schedule to the Income Tax Act, 1962—
i) to register with the Commissioner as an employer in terms of that Schedule if the entity only employs persons whose receipts and accruals are excluded from ‘gross income’ as defined in section 1 of the Income Tax Act, 1962; or
ii) to deduct or withhold any employees’ tax in terms of that Schedule from its employees whose receipts and accruals are excluded from ‘gross income’ as defined in section 1 of the Income Tax Act,1962; and
b) must comply with the provisions of the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002), and the Skills Development Levies Act, 1999 (Act No. 9 of 1999), to the extent that those Acts apply in respect of any employees of that entity who are residents of the Republic.