Rural and Regional Adjustment Regulation 2011

A non-profit organisation is a category B non-profit organisation if—

the organisation—

holds an Australian Business Number; and

has continuously held the same Australian Business Number since 30 June 2021; and

the organisation is registered for GST; and

the organisation is, and has been since 30 June 2021, trading from premises in Queensland; and

on 30 June 2021, the business had at least 50 employees in Queensland; and

each of the employees mentioned in paragraph (d) who was a casual or temporary employee had been employed by the organisation in Queensland for at least 12 months immediately before 30 June 2021; and

either—

the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or

both of the following apply—

the organisation has operated in Queensland for only part of the 2020–2021 financial year;

according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and

the organisation’s primary activity is an activity listed in ANZSIC under class code 4820, 5010, 8921, 8922, 9131 or 9139; and

the predominant clients for the organisation’s primary activity are tourists; and

neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in receivership or liquidation.

However, a non-profit organisation is not a category B non-profit organisation if the non-profit organisation is an excluded non-profit organisation.