Income Tax Act, 1962 (Act No. 58 of 1962)
Special Tax Measures relating to 2010 FIFA World Cup South Africa
Part VII: Tax Treatment of the LOC
14. Tax Treatment of the LOC
Notwithstanding anything to the contrary contained in the Value-Added Tax Act, 1991, the supply of the services comprising the organising, staging and hosting of the 2010 FIFA World Cup South Africa which are rendered by the LOC to FIFA must be charged with tax at the rate of zero per cent.