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Income Tax Act, 1962 (Act 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part IV: Tax treatment of certain individuals

10. Income tax treatment of receipts and accruals



Notwithstanding anything to the contrary contained in the Income Tax Act, 1962, any receipt or accrual of an individual contemplated in paragraph 9(1) is excluded from ‘‘gross income’’ as defined in that Act, to the extent that it is derived from activities connected with the Championship.