A prospect of making a profit is an indicium of a good or successful business, not an indicium of a business simpliciter; the relevant question is whether there is a purpose of making a profit. The parenthetical words '(either on his or her own behalf or as an employee)' in s 5(10)(g)(vi)(A) of the Land Tax Act 1936 (SA) are clarificatory and do not impose an additional requirement — the capacity in which a person is engaged is irrelevant so long as they are engaged on a substantially full-time basis. When determining a company's 'main business' under s 5(10)(g)(v), the level of activity in each business is a significant factor; a business that has effectively concluded with only residual assets remaining may not be the 'main business' even if those assets have greater potential sale value.
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