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Payroll Tax Act 1971
sec.66Definitions for pt 4
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### sec.66 Definitions for pt 4
In this part—
business includes any of the following, whether carried on by 1 person or 2 or more persons together—
a profession or trade;
any other activity carried on for fee, gain or reward;
the activity of employing 1 or more persons who perform duties in connection with another business;
the carrying on of a trust, including a dormant trust;
the activity of holding money or property used in connection with another business.
related body corporate see the Corporations Act , section 9 .
s 66 ins 1975 No. 80 s 14
sub 2008 No. 16 s 15
- (a) a profession or trade;
- (b) any other activity carried on for fee, gain or reward;
- (c) the activity of employing 1 or more persons who perform duties in connection with another business;
- (d) the carrying on of a trust, including a dormant trust;
- (e) the activity of holding money or property used in connection with another business.