Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart III: Tax treatment of certain other entities6. 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. |