QLDIn ForceAct
Duties Act 2001
sec.413AWhat is a small business entity
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### sec.413A What is a small business entity
A small business entity is an individual, partnership or discretionary trust carrying on a relevant Queensland business with an annual turnover of not more than $5m.
In this section—
relevant Queensland business means a business—
conducted on or from a place in Queensland; or
the conduct of which consists wholly or partly of supplying land, money, credit or goods or any interest in them, or providing any service, to Queensland customers.
s 413A ins 2022 No. 14 s 6
(sec.413A-ssec.1) A small business entity is an individual, partnership or discretionary trust carrying on a relevant Queensland business with an annual turnover of not more than $5m.
(sec.413A-ssec.2) In this section— relevant Queensland business means a business— conducted on or from a place in Queensland; or the conduct of which consists wholly or partly of supplying land, money, credit or goods or any interest in them, or providing any service, to Queensland customers.
- (a) conducted on or from a place in Queensland; or
- (b) the conduct of which consists wholly or partly of supplying land, money, credit or goods or any interest in them, or providing any service, to Queensland customers.