Activities that are not business
15 Activities that are not business
For the purposes of sections 13 and 14, the following do not amount to carrying on a business —
imposing or collecting —
taxes;
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 a State);
only persons who are all acting for the same authority of a State;
only the Crown in right of a State and one or more non‑commercial authorities of that State; or
only non‑commercial authorities of the same State;
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 13 and 14.
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 a State or an authority of a State;
licence means a licence that allows the licensee to supply goods or services;
primary products means —
agricultural or horticultural produce;
crops, whether on or attached to the land or not;
animals (whether dead or alive); or
the bodily produce (including natural increase) of animals.
For the purposes of this section, an authority of a State 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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