Section 10(1)(gJ) of ITA

(gJ)   any amount received by or accrued to a person who is a member of a bargaining council that is established in terms of section 27 of the Labour Relations Act, 1995 (Act No. 66 of 1995), from a scheme or fund as contemplated in section 28(1)(g) of that Act, other than an amount from a pension fund or a provident fund;

[Paragraph (gJ) inserted by section 22 of Act 23 of 2018 effective on 1 March 2019]