"juristic person"

includes—

(a)	a company, close corporation or co-operative incorporated or registered in terms of legislation whether in the Republic or elsewhere;

(b)	an association, partnership, club or other body of persons of whatever description, corporate or unincorporated;

(c)	a trust or trust fund;

(d)	an entity referred to in paragraph (a), (b) or (c) that is in liquidation, under business rescue proceedings or under judicial management; and

(e)	the estate of a deceased or insolvent person;