(gC)   any-

(i)      amount received by or accrued to any resident under the social security system of any other country; or

(ii)     lump sum, pension or annuity received by or accrued to any resident from a source outside the Republic as consideration for past employment outside the Republic other than from any pension fund, pension preservation fund, provident fund, provident preservation fund or retirement annuity fund as defined in section 1(1) or a company that is a resident and that is registered in terms of the Long-term Insurance Act as a person carrying on long-term insurance business excluding any amount transferred to that fund or that insurer from a source outside the Republic in respect of that member;

[Subpara (ii) substituted by section 9 of Act 19 of 2001, section 19 of Act 22 of 2012, section 14 of Act 43 of 2014, section 23 of Act 15 of 2016 and section 16 of Act 17 of 2017 effective on 1 March 2018 and applies in respect of years of assessment commencing on or after that date]