(d)     the receipts and accruals of any –

(i)      pension fund, pension preservation fund, provident fund, provident preservation fund or retirement annuity fund, or a beneficiary fund defined in section 1 of the Pension Funds Act;

(ii)     benefit fund; or

(iii)    mutual loan association, fidelity or indemnity fund, trade union, chamber of commerce or industries (or an association of such chambers) or local publicity association approved by the Commissioner in terms of section 30B; or;

(iv)    company, society or other association of persons established to –

(aa)    ……….

(bb)   promote the common interests of persons (being members of such company, society or association of persons) carrying on any particular kind of business, profession or occupation,

approved by the Commissioner in terms of section 30B;