Payroll Tax Act 2009
67Definitions
Start here
Get a plain-English read of 67
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2009.
67 Definitions business includes: (a) a profession or trade; and (b) any other activity carried on for fee, gain or reward; and (c) the activity of employing 1 or more persons who perform duties for or in connection with another business; and (d) the carrying on of a trust (including a dormant trust); and (e) the activity of holding any money or property used for or in connection with another business; whether carried on by 1 person or 2 or more persons together. group means a group constituted under this Part, but does not include any member of the group in respect of whom a determination under Division 4 is in force.