Activities that are not business
2C Activities that are not business
For the purposes of sections 2A, 2B and 2BA, the following do not amount to carrying on a business:
imposing or collecting:
taxes; or
levies; or
fees for licences;
granting, refusing to grant, revoking, suspending or varying licences (whether or not they are subject to conditions);
a transaction involving:
only persons who are all acting for the Crown in the same right (and none of whom is an authority of the Commonwealth or an authority of a State or Territory); or
only persons who are all acting for the same authority of the Commonwealth; or
only persons who are all acting for the same authority of a State or Territory; or
only the Crown in right of the Commonwealth and one or more non‑commercial authorities of the Commonwealth; or
only the Crown in right of a State or Territory and one or more non‑commercial authorities of that State or Territory; or
only non‑commercial authorities of the Commonwealth; or
only non‑commercial authorities of the same State or Territory; or
only persons who are all acting for the same local government body (within the meaning of section 2BA) or for the same incorporated company in which such a body has a controlling interest;
the acquisition of primary products by a government body under legislation, unless the acquisition occurs because:
the body chooses to acquire the products; or
the body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products.
Subsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 2A, 2B and 2BA.
In this section:
acquisition of primary products by a government body under legislation includes vesting of ownership of primary products in a government body by legislation.
government body means the Commonwealth, a State, a Territory, an authority of the Commonwealth or an authority of a State or Territory.
licence means a licence that allows the licensee to supply goods or services.
primary products means:
agricultural or horticultural produce; or
crops, whether on or attached to the land or not; or
animals (whether dead or alive); or
the bodily produce (including natural increase) of animals.
For the purposes of this section, an authority of the Commonwealth or an authority of a State or Territory is non‑commercial if:
it is constituted by only one person; and
it is neither a trading corporation nor a financial corporation.
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