sch.27-sec.4Meaning of eligible activity

### sch.27-sec.4 Meaning of eligible activity An eligible activity , in relation to an eligible business, is any of the following— obtaining either of the following in relation to the sustainability or diversification of the business— financial, legal or other professional advice; strategic planning, financial counselling or business coaching; conducting a marketing or communication activity; developing a web page, an app or other media developing a digital or technological strategy, or buying specialised digital equipment or business-specific software, for the purpose of conducting the business’s operations online; conducting training in relation to adapting to a new business model; paying a capital expense resulting from the business’s compliance with a closure or restrictions direction; an expense associated with installing screening equipment for contactless transactions an expense associated with installing counter-fronts designed to ensure social distancing paying other operational expenses. utility expenses, rates, rent, telecommunications expenses, insurance premiums, licensing or franchise fees However, none of the following is an eligible activity in relation to an eligible business— an activity mentioned in subsection (1) , to the extent the activity was carried out before 23 March 2020; paying wages, superannuation or a workers’ compensation expense for the business; buying a business asset, other than as part of an activity mentioned in subsection (1) (c) or (e) , for the business; stock, fleet vehicles, machinery paying for a good or service provided to the business by— a related entity of an owner of the business; or a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of an employee of the business; paying for a service provided to the business for which payment has been, or is required to be, made in kind; direct selling. In this section— direct selling means selling a thing from a location other than retail premises. related entity , of an owner of an eligible business, means— a company of which the owner is a director or shareholder; or a director or shareholder of a company of which the owner, or a company of which the owner is a director or shareholder, is also a director or shareholder; or an employee of the business; or a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of the owner of the business. workers’ compensation expense , for an eligible business, means an expense associated with an obligation of the business, or an owner of the business, under the Workers’ Compensation and Rehabilitation Act 2003 . sch 27 s 4 prev sch 27 s 4 ins 2015 SL No. 125 s 10 om 2019 SL No. 71 s 59 sch 1 pres sch 27 s 4 ins 2020 SL No. 120 s 5 (sch.27-sec.4-ssec.1) An eligible activity , in relation to an eligible business, is any of the following— obtaining either of the following in relation to the sustainability or diversification of the business— financial, legal or other professional advice; strategic planning, financial counselling or business coaching; conducting a marketing or communication activity; developing a web page, an app or other media developing a digital or technological strategy, or buying specialised digital equipment or business-specific software, for the purpose of conducting the business’s operations online; conducting training in relation to adapting to a new business model; paying a capital expense resulting from the business’s compliance with a closure or restrictions direction; an expense associated with installing screening equipment for contactless transactions an expense associated with installing counter-fronts designed to ensure social distancing paying other operational expenses. utility expenses, rates, rent, telecommunications expenses, insurance premiums, licensing or franchise fees (sch.27-sec.4-ssec.2) However, none of the following is an eligible activity in relation to an eligible business— an activity mentioned in subsection (1) , to the extent the activity was carried out before 23 March 2020; paying wages, superannuation or a workers’ compensation expense for the business; buying a business asset, other than as part of an activity mentioned in subsection (1) (c) or (e) , for the business; stock, fleet vehicles, machinery paying for a good or service provided to the business by— a related entity of an owner of the business; or a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of an employee of the business; paying for a service provided to the business for which payment has been, or is required to be, made in kind; direct selling. (sch.27-sec.4-ssec.3) In this section— direct selling means selling a thing from a location other than retail premises. related entity , of an owner of an eligible business, means— a company of which the owner is a director or shareholder; or a director or shareholder of a company of which the owner, or a company of which the owner is a director or shareholder, is also a director or shareholder; or an employee of the business; or a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of the owner of the business. workers’ compensation expense , for an eligible business, means an expense associated with an obligation of the business, or an owner of the business, under the Workers’ Compensation and Rehabilitation Act 2003 . - (a) obtaining either of the following in relation to the sustainability or diversification of the business— (i) financial, legal or other professional advice; (ii) strategic planning, financial counselling or business coaching; - (i) financial, legal or other professional advice; - (ii) strategic planning, financial counselling or business coaching; - (b) conducting a marketing or communication activity; Example of a marketing or communication activity— developing a web page, an app or other media - (c) developing a digital or technological strategy, or buying specialised digital equipment or business-specific software, for the purpose of conducting the business’s operations online; - (d) conducting training in relation to adapting to a new business model; - (e) paying a capital expense resulting from the business’s compliance with a closure or restrictions direction; Examples of a capital expense resulting from the business’s compliance with a closure or restrictions direction— • an expense associated with installing screening equipment for contactless transactions • an expense associated with installing counter-fronts designed to ensure social distancing - • an expense associated with installing screening equipment for contactless transactions - • an expense associated with installing counter-fronts designed to ensure social distancing - (f) paying other operational expenses. Examples of other operational expenses— utility expenses, rates, rent, telecommunications expenses, insurance premiums, licensing or franchise fees - (i) financial, legal or other professional advice; - (ii) strategic planning, financial counselling or business coaching; - • an expense associated with installing screening equipment for contactless transactions - • an expense associated with installing counter-fronts designed to ensure social distancing - (a) an activity mentioned in subsection (1) , to the extent the activity was carried out before 23 March 2020; - (b) paying wages, superannuation or a workers’ compensation expense for the business; - (c) buying a business asset, other than as part of an activity mentioned in subsection (1) (c) or (e) , for the business; Examples of a business asset for paragraph (c) — stock, fleet vehicles, machinery - (d) paying for a good or service provided to the business by— (i) a related entity of an owner of the business; or (ii) a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of an employee of the business; - (i) a related entity of an owner of the business; or - (ii) a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of an employee of the business; - (e) paying for a service provided to the business for which payment has been, or is required to be, made in kind; - (f) direct selling. - (i) a related entity of an owner of the business; or - (ii) a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of an employee of the business; - (a) a company of which the owner is a director or shareholder; or - (b) a director or shareholder of a company of which the owner, or a company of which the owner is a director or shareholder, is also a director or shareholder; or - (c) an employee of the business; or - (d) a spouse, child, stepchild, parent, step-parent, brother, sister, stepbrother, stepsister, grandparent or legal guardian of the owner of the business.