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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 IV : Tax treatment of certain individuals

9. Application of this Part



1) This Part applies in respect of any individual who is not a resident of the Republic and who is—
a) a member of the FIFA Delegation;
b) a Championship referee or assistant referee;
c) an official of any Participating National Association (other than officials of SAFA);
d) a FIFA Confederation Official;
e) a Media Representative;
f) a staff member of a Commercial Affıliate;
g) a staff member of a Merchandising Partner;
h) a staff member of a FIFA Designated Service Provider;
i) a staff member of the Host Broadcaster, the Broadcast Rights Agency or a Broadcaster; or
j) a staff member of the Hospitality Service Provider.


2) Subparagraph (1) does not include—
a) any officials of SAFA;
b) members of a team; or
c) any directors and staff members of the Local Organising Committee.