15Activities 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;