Section 33: Income received by an athlete, as defined under the Sports Act 2016,

33. Income received by an athlete, as defined under the Sports Act 2016, in terms of— (a) financial support he receives within the framework of a sponsorship contract; (b) financial assistance he receives in relation to his preparation for, and participation in, a competition; (c) a financial reward in respect of his performance. [Second Sch. amended by s. 46 (4) (f) of Act 13 of 2001 w.e.f. 1 December 2001; s. 362 (1) (b) of Act 15 of 2001 w.e.f. 1 December 2001; s. 11 (y) (i) of Act 23 of 2001; GN 124 of 2002; GN 150 of 2002; s. 9 (p) of Act 18 of 2003; s. 11 (w) (i) of Act 28 of 2004; s. 103 (4) (e) (i) of Act 35 of 2004; GN 31 of 2004; s. 19 (p) (i) of Act 14 of 2005; s. 156 (3) (h) of Act 22 of 2005 w.e.f. 28 September 2007; GN 100 of 2005; repealed and replaced by s.18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July and in respect of every subsequent year of assessment in so far as it relates to companies. Sub-part C amended by GN 129 of 2006; s. 166 (4) of Act 9 of 2007 w.e.f. 6 December 2007; s. 17 (zh) (ii) of Act 17 of 2007 w.e.f. 22 August 2007; s. 21 (x) of Act 14 of 2009 w.e.f. 2 February 2009; s. 9 (zc) (iii) of Act 10 of 2010 w.e.f. 1 January 2012 as from the year of assessment 2012; s. 3 of GN 22 of 2011; s. 8 (zr) (ii) of Act 37 of 2011 w.e.f. 1 October 2011 and 5 November 2011; s. 12 (w); s. 12 (w) (ii) (c) of Act 26 of 2012 w.e.f. 22 December 2012; s. 9 (s) of Act 26 of 2013 w.e.f. 21 December 2013; s. 3 of GN 156 of 2014 w.e.f. 9 August 2014; s. 3 (b) of GN 3 of 2015 w.e.f. 24 January 2015; s. 24 (zq) (iii) of Act 9 of 2015 w.e.f. 14 May 2015; s. 20 (2) of Act 32 of 2015 w.e.f. 29 January 2016; s. 3 of GN 28 of 2016 w.e.f. 27 February 2016; s. 27 (zc) of Act 18 of 2016 w.e.f. 1 July 2016 in respect of the year of assessment commencing on 1 July 2016 and in respect of every subsequent year of assessment; reg. 3 (b) of GN 231 of 2016 w.e.f. 5 November 2016; s. 52 (1) of Act 35 of 2016 w.e.f. 11 January 2017.] I5 – 121 [Issue 9] Income Tax Act THIRD SCHEDULE [Section 27 (2)] PART I – INCOME EXEMPTION THRESHOLD Individual Amount (Rs) Category A 295,000 Category B 405,000 Category C 465,000 Category D 505,000 Category E 345,000 Category F 455,000 For the purpose of this Schedule— (i) Category A refers to an individual who, in an income year, does not have any dependant; (ii) Category B refers to an individual who, in an income year, has one dependant only; (iii) Category C refers to an individual who, in an income year, has 2 dependants only; (iv) Category D refers to an individual who, in an income year, has 3 or more dependants; (v) Category E refers to— (A) a retired person who, in an income year, has no dependant and has gross income, other than specified income; or (B) a disabled person who, in an income year, has no dependant; (vi) Category F refers to— (A) a retired person who, in an income year, has one dependant and has gross income, other than specified income; or (B) a disabled person who, in an income year, has one dependant; (vii) “retired person” means a person who attains the age of 60 at any time prior to the first day of July of an income year in respect of which a claim for income exemption threshold in respect of Category E or Category F, as the case may be, is made; (viii) “specified inc as no dependant; (vi) Category F refers to— (A) a retired person who, in an income year, has one dependant and has gross income, other than specified income; or (B) a disabled person who, in an income year, has one dependant; (vii) “retired person” means a person who attains the age of 60 at any time prior to the first day of July of an income year in respect of which a claim for income exemption threshold in respect of Category E or Category F, as the case may be, is made; (viii) “specified income” means the gross income derived from emoluments, other than any income specified in section 10 (1) (a) (ii), or from any business; (ix) where the dependent under Category B, C, D and F is a child pursuing a non-sponsored full-time undergraduate course at a recognised tertiary educational institution, the person shall, in addition to the income exemption threshold he is entitled to, be eligible for an additional exemption of 135,000 rupees in respect of each dependent pursuing his undergraduate course— (A) in Mauritius at an institution recognised by the Tertiary Education Commission established under the Tertiary Education Commission Act; or [Issue 9] I5 – 122 Revised Laws of Mauritius (B) outside Mauritius at a recognised institution. (x) no exemption under paragraph (ix) shall be allowed— (A) where the annual tuition fees, excluding administration and student union fees, are less than 34,800 rupees for a child following an undergraduate course in Mauritius; or (B) where the income referred to in section 27A (5) of the person, or the spouse of the person, as the case may be, exceeds 4 million rupees in an income year; (C) in respect of the same dependent for more than 6 consecutive years. PART II – RELIEF FOR MEDICAL OR HEALTH INSURANCE PREMIUM COLUMN 1 COLUMN 2 Category claimed as income exemption Premium allowable threshold (Rs) Category A (no dependant) 12,000 Category B (one dependant) 12,000 for self + 12,000 for dependant Category C (2 dependants) 12,000 for self + 12,000 for first dependant + 6,000 for second dependant Category D (3 dependants) 12,000 for self + 12,000 for first dependant + 6,000 for second dependant + 6,000 for third dependant Category E (retired or disabled person with 12,000 no dependant) Category F (retired or disabled person hav- 12,000 for self ing one dependant) + 12,000 for dependant [Third Sch. amended by s. 11 (z) (i) of Act 23 of 2001 w.e.f. the income year commencing on 1 July 2001; s. 14 (aa) of Act 20 of 2002 w.e.f. the income year commencing on 1 July 2002 and in respect of every subsequent income year; repealed and replaced by s. 9 (q) of Act 18 of 2003; s. 11 (x) of Act 28 of 2004 w.e.f. 1 July 2004; s. 19 (q) of Act 14 of 2005 w.e.f. 1 July 2005; s. 18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July 2007 and in respect of every subsequent year of assessment in so far as it relates to companies; s. 15 (s) of Act 18 of 2008 w.e.f. 1 July 2008; amended by s. 10 (o) of Act 20 of 2009 w.e.f. 1 January 2010 in respect of the income year commencing on 1 January 2010 and in respect of every subsequent income year; s. 9 (zd) of Act 10 of 2010 w.e.f. 1 January 2011 as from the income year commencing on 1 January 2011; s. 8 (zs) of Act 37 of 2011 w.e.f. 1 January 2012 in respect of the income yea July 2007 and in respect of every subsequent year of assessment in so far as it relates to companies; s. 15 (s) of Act 18 of 2008 w.e.f. 1 July 2008; amended by s. 10 (o) of Act 20 of 2009 w.e.f. 1 January 2010 in respect of the income year commencing on 1 January 2010 and in respect of every subsequent income year; s. 9 (zd) of Act 10 of 2010 w.e.f. 1 January 2011 as from the income year commencing on 1 January 2011; s. 8 (zs) of Act 37 of 2011 w.e.f. 1 January 2012 in respect of the income year commencing on 1 January 2012 and in respect of every subsequent income year; s. 8 (zs) (ii) of Act 37 of 2011 w.e.f. 1 January 2012; amended by s. 12 (x) of Act 26 of 2012 w.e.f. 1 January 2013 in respect of the year of assessment I5 – 123 [Issue 9] Income Tax Act commencing on 1 January 2013 and in respect of every subsequent year of assessment; s. 12 (x) of Act 26 of 2012 w.e.f. 1 January in respect of the income year commencing on 1 January 2013 and in respect of every subsequent income year; s. 9 (t) of Act 26 of 2013 w.e.f. in respect of the income year commencing on 1 January 2014 and in respect of every subsequent income year; s. 24 (zr) of Act 9 of 2015 w.e.f. 1 July 2015 in respect of the income year commencing on 1 July 2015 and in respect of every subsequent income year; s. 27 (zd) of Act 18 of 2016 w.e.f. 1 July 2016 in respect of the income year commencing on 1 July 2016 and in respect of every subsequent income year.] FOURTH SCHEDULE [Fourth Sch. amended by s. 9 (af) of Act 9 of 1997 w.e.f. 1 July 1997 in respect of income year commencing on 1 July 1997 and in respect of every subsequent income year; s. 4 (v) of Act 10 of 1998 w.e.f. 1 July 1998 in respect of income year commencing on 1 July 1998 and in respect of every subsequent income year; s. 9 (r) of Act 18 of 2003 w.e.f. 1 July 2003; s. 11 (y) of Act 28 of 2004 w.e.f. 1 July 2004; s. 27 (10) (r) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of income year commencing on 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July and in respect of every subsequent year of assessment in so far as it relates to companies; amended by s. 17 (zi) of Act 17 of 2007 w.e.f. 22 August 2007; repealed and replaced by s. 21 (y) of Act 14 of 2009 w.e.f. 1 July 2009; repealed by s. 8 (zt) of Act 37 of 2011 w.e.f. 1 January 2012.] FIFTH SCHEDULE [Section 111B (e)] SERVICES OTHER THAN SERVICES PROVIDED BY A NON-RESIDENT Accountant/Accounting firm Architect Attorney/Solicitor Barrister Engineer Land surveyor Legal consultant Medical service provider Project manager in the construction industry Property valuer Quantity surveyor Tax adviser or his representative [Fifth Sch. repealed and replaced by s. 7 (q) of by Act 13 of 1996 w.e.f. in relation to an individual, on 1 July 1996 in respect of income year commencing on 1 July 1996 in respect of every subsequent year , and in relation to any other person or associate in a société under section 47, on 1 July 1996 in respect of year of assessment commencing on 1 July 1996 and in respect of every subsequent year of assessment ; Act 10 of 1998 w.e.f. 1 July 1998 in respect [Issue 9] I5 – 124 Revised Laws of Mauritius of income year commencing on 1 July 1998 and in respect of every subsequent year; s. 10 (w) of Act 18 of 1999 w.e.f. 1 July 1999 in respect of ing on 1 July 1996 in respect of every subsequent year , and in relation to any other person or associate in a société under section 47, on 1 July 1996 in respect of year of assessment commencing on 1 July 1996 and in respect of every subsequent year of assessment ; Act 10 of 1998 w.e.f. 1 July 1998 in respect [Issue 9] I5 – 124 Revised Laws of Mauritius of income year commencing on 1 July 1998 and in respect of every subsequent year; s. 10 (w) of Act 18 of 1999 w.e.f. 1 July 1999 in respect of income year commencing on 1 July 1999 and in respect of every subsequent year; s. 12 (af) of Act 25 of 2000 w.e.f. income year commencing on 1 July 2000; Act 28 of 2004; s.18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July and in respect of every subsequent year of assessment in so far as it relates to companies; s. 8 (zu) of Act 37 of 2011 w.e.f. 1 March 2012; amended by s. 12 (y) of Act 26 of 2012 w.e.f 1 January 2013; s. 27 (ze) of Act 18 of 2016 w.e.f. 1 October 2016.] SIXTH SCHEDULE [Section 111C] DEDUCTION OF TAX AT SOURCE Amount or sum made available Rate of tax to the payee by way of— (%)