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
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.