(bA)  the receipts and accruals of –

(i)     any sphere of government of any country other than the Republic;

(ii)     any institution or body established by a foreign government to the extent that –

  

(aa)   the institution or body has been appointed by that government to perform its functions in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa, 1996; and

(bb)   the agreement provides that the receipts and accruals of that institution or body must be exempt; and

(iii)    any multinational organisation providing foreign donor funding in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa Act, 1996, to the extent –

(aa)   the receipts and accruals are derived pursuant to the organisation supplying goods or rendering services in relation to projects that are approved by the Minister after consultation with the Minister of Foreign Affairs;

(bb)   that agreement provides that those receipts and accruals of that organisation must be exempt; and

(cc)    the Minister announces that those receipts and accruals are exempt by notice in the Gazette;