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Income Tax Act, 1962 (Act No. 58 of 1962)

Special Tax Measures relating to 2010 FIFA World Cup South Africa

Part III: Tax treatment of certain other entities

6. Application of this Part



This Part applies in respect of an entity which is—

a) a Commercial Affıliate;
b) a Licensee;
c) the Host Broadcaster, a Broadcaster or a Broadcast Rights Agency;
d) a Merchandising Partner;
e) a FIFA Designated Service Provider;
f) a Concession operator;
g) a Hospitality Service Provider; or
h) the nominated FIFA flagship store operator.