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Income Tax Act, 1962 (Act 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part V: General provisions relating to taxes

12. Certain receipts and accruals deemed not to be from source in Republic



An amount received by or accrued to a person who is not a resident of the Republic is deemed not to be from a source in the Republic for purposes of the Income Tax Act, 1962, if that amount—

a) is derived as a result of that person’s sponsoring or broadcasting of the Championship; and
b) is received or accrued from any goods sold for foreign consumption or services rendered outside the Republic.