38Activities that are not business

#### 38 Activities that are not business 38 Activities that are not business > > (1) For the purposes of sections 36 and 37, the following do not amount to carrying on a business— > > > > > (a) imposing or collecting— > > > > > > > (i) taxes, or > > > > > > > (ii) levies, or > > > > > > > (iii) fees for authorisations, > > > > > (b) granting, refusing to grant, revoking, suspending or varying authorisations (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 36 and 37. > > > (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. > > > > authorisation means a licence, permit, certificate or other authorisation that allows the holder of the authorisation to supply goods or services. > > > > government body means a State or an authority of a State. > > > > 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 38:** Ins 2010 No 107, Sch 1 \[24\].