sec.26Activities that are not business

### sec.26 Activities that are not business For the purposes of sections 24 and 25 , the following do not amount to carrying on a business— imposing or collecting— taxes; or levies; or fees for authorisations; granting, refusing to grant, revoking, suspending or varying authorisations (whether or not they are subject to conditions); a transaction involving— only persons who are all acting for the same jurisdiction (and none of whom is an authority of a State); or only persons who are all acting for the same authority of a State; or only a State and 1 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 24 and 25 . 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— agricultural or horticultural produce; or crops, whether on or attached to the land or not; or 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. s 26 prev s 26 amd 2005 No. 14 s 2 sch om 2010 No. 54 s 17 pres s 26 ins 2010 No. 54 s 18 (sec.26-ssec.1) For the purposes of sections 24 and 25 , the following do not amount to carrying on a business— imposing or collecting— taxes; or levies; or fees for authorisations; granting, refusing to grant, revoking, suspending or varying authorisations (whether or not they are subject to conditions); a transaction involving— only persons who are all acting for the same jurisdiction (and none of whom is an authority of a State); or only persons who are all acting for the same authority of a State; or only a State and 1 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. (sec.26-ssec.2) Subsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 24 and 25 . (sec.26-ssec.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— agricultural or horticultural produce; or crops, whether on or attached to the land or not; or animals (whether dead or alive); or the bodily produce (including natural increase) of animals. (sec.26-ssec.4) 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. - (a) imposing or collecting— (i) taxes; or (ii) levies; or (iii) fees for authorisations; - (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 same jurisdiction (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 a State and 1 or more non-commercial authorities of that State; or (iv) only non-commercial authorities of the same State; - (i) only persons who are all acting for the same jurisdiction (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 a State and 1 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. - (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. - (i) taxes; or - (ii) levies; or - (iii) fees for authorisations; - (i) only persons who are all acting for the same jurisdiction (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 a State and 1 or more non-commercial authorities of that State; or - (iv) only non-commercial authorities of the same State; - (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. - (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. - (a) it is constituted by only one person; and - (b) it is neither a trading corporation nor a financial corporation.