47A. Definitions
Category: Section 47A (ITA) – Definitions
Section 47A
Section 47A inserted by section 44 of Act 31 of 2005 effective on 1 August 2006.
“Entertainer or sportsperson” definition of section 47A of ITA
For purposes of this Part –
(a) ‘entertainer or sportsperson’ includes any person who for reward –
(i) performs any activity as a theatre, motion picture, radio or television artiste or a musician;
(ii) takes part in any type of sport; or
(iii) takes part in any other activity which is usually regarded as of an entertainment character;
“Specified activity” definition of section 47A of ITA
(b) ‘specified activity’ means any personal activity exercised in the Republic or to be exercised by a person as an entertainer or sportsperson. whether alone or with any other person or persons.