(t) the receipts and accruals –
(i) of the Council for Scientific and Industrial Research;
(ii) of the South African Inventions Development Corporation;
(iii) of the South African National Roads Agency Limited incorporated in terms of section 3 of the South African National Roads Agency Limited and National Roads Act, 1998 (Act No. 7 of 1998);
(iv) ……….
(v) of the Armaments Corporation of South Africa Limited, contemplated in section 2(1) of the Armaments Corporation of South Africa, Limited Act, 2003 (Act No. 51 of 2003);
(vi) of any company during any period during which all the issued shares of such company are held by the Corporation referred to in subparagraph (v), if the operations of such company are conducted in pursuance of, or are ancillary or complementary to, the objects of the said Corporation;
(vii) of any traditional council or traditional community established or recognised or deemed to have been established or recognised in terms of the Traditional Leadership and Governance Framework Act, 2003 (Act No. 41 of 2003), or any tribe as defined in section 1 of that Act: Provided that the Minister may by notice in the Gazette determine that those receipts and accruals shall not be exempt with effect from any year of assessment commencing on or after a date to be determined by the Minister in such notice;
(viii) of any regional electricity distributor that is wholly owned by any person that is exempt from normal tax during any year of assessment commencing before 1 January 2014, or before a later date that may be determined by the Minister by notice in the Gazette;
(ix) of any water services provider;
(x) of the Development Bank of Southern Africa established on 23 June 1983;
(xi) ……….
(xii) ……….
(xiii) ……….
(xiv) ……….
(xv) ……….
(xvi) of-
(aa) the compensation fund established by section 15 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993);
(bb) the reserve fund established by section 19 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993); and
(cc) a mutual association licensed in terms of section 30 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993), to carry on the business of insurance of employers against their liabilities to employees, if the compensation paid by the mutual association is identical to compensation that would have been payable in similar circumstances in terms of that Act;
[Subparagraph (xvi) inserted by section 28 of Act 24 of 2011 and amended by section 23 of Act 15 of 2016 effective on 1 April 2016, applies in respect of receipts and accruals on or after that date]
(xvii) of the National Housing Finance Corporation established in 1996 by the National Department of Human Settlements;
[Subparagraph (xvii) added by section 23(1)(h) of Act 15 of 2016 and substituted by section 9(1)(b) of Act 17 of 2023 with effect from 1 April, 2024 and applicable in respect of years of assessment ending on or after that date]
(xviii) of the Corporation for Deposit Insurance established in terms of section 166AE of the Financial Sector Regulation Act:
[Subparagraph (xviii) inserted by section 9(1)(c) of Act 17 of 2023 with effect from 1 April, 2024 and applicable in respect of years of assessment ending on or after that date]
: Provided that any entity contemplated in this paragraph must comply with such reporting requirements as the Commissioner may determine;