15Activities that are not business

### 15 Activities that are not business > > (1)  For the purposes of [sections 13](#GS13@EN) and [14](#GS14@EN) , 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)](#GS15@Gs1@EN) does not limit the things that do not amount to carrying on a business for the purposes of [sections 13](#GS13@EN) and [14](#GS14@EN) . > > > (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 product (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.