15Activities that are not business

#### 15 Activities that are not business 15 Activities that are not business > > (1) For the purposes of sections 13 and 14, the following do not amount to carrying on a business— > > > > > (a) imposing or collecting— > > > > > > > (i) taxes, or > > > > > > > (ii) levies, or > > > > > > > (iii) fees for licences, > > > > > (b) granting, refusing to grant, revoking, suspending or varying licences (whether or not they are subject to conditions), > > > > > (c) a transaction involving— > > > > > > > (i) only persons who are all acting for the Crown in the same right (and none of whom is an authority of a State), or > > > > > > > (ii) only persons who are all acting for the same authority of a State, or > > > > > > > (iii) only the Crown in right of a State and one or more non-commercial authorities of that State, or > > > > > > > (iv) only non-commercial authorities of the same State, > > > > > (d) the acquisition of primary products by a government body under legislation, unless the acquisition occurs because— > > > > > > > (i) the body chooses to acquire the products, or > > > > > > > (ii) the body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products. > > > (2) Subsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 13 and 14. > > > (3) 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— > > > > > (a) agricultural or horticultural produce, or > > > > > (b) crops, whether on or attached to the land or not, or > > > > > (c) animals (whether dead or alive), or > > > > > (d) the bodily produce (including natural increase) of animals. > > > (4) For the purposes of this section, an authority of a State is non-commercial if— > > > > > (a) it is constituted by only one person, and > > > > > (b) it is neither a trading corporation nor a financial corporation. > > **s 15:** Am 1995 No 99, Sch 2.