sch.38-sec.13Meaning of category C business

### sch.38-sec.13 Meaning of category C business A business is a category C business if— an entity— holds an Australian Business Number for the business; and has continuously held the same Australian Business Number for the business since 30 June 2021; and the business is registered for GST; and the business is, and has been since 30 June 2021, trading from premises in Queensland; and the business’s primary activity is an activity listed in ANZSIC under class code 4820, 5010, 8921, 8922, 9131 or 9139; and the predominant clients for the business’s primary activity are tourists; and none of the following entities is an insolvent under administration or is under administration or in receivership or liquidation— the business; if the owner of the business is a sole trader—the owner; if an owner of the business is a partnership, private company, public company or trust—the partners in the partnership, directors of the company or trustees of the trust; an associated entity of an owner of the business. However, a business is not a category C business if the business is a category B business or an excluded business. sch 38 s 13 ins 2021 SL No. 153 s 5 (sch.38-sec.13-ssec.1) A business is a category C business if— an entity— holds an Australian Business Number for the business; and has continuously held the same Australian Business Number for the business since 30 June 2021; and the business is registered for GST; and the business is, and has been since 30 June 2021, trading from premises in Queensland; and the business’s primary activity is an activity listed in ANZSIC under class code 4820, 5010, 8921, 8922, 9131 or 9139; and the predominant clients for the business’s primary activity are tourists; and none of the following entities is an insolvent under administration or is under administration or in receivership or liquidation— the business; if the owner of the business is a sole trader—the owner; if an owner of the business is a partnership, private company, public company or trust—the partners in the partnership, directors of the company or trustees of the trust; an associated entity of an owner of the business. (sch.38-sec.13-ssec.2) However, a business is not a category C business if the business is a category B business or an excluded business. - (a) an entity— (i) holds an Australian Business Number for the business; and (ii) has continuously held the same Australian Business Number for the business since 30 June 2021; and - (i) holds an Australian Business Number for the business; and - (ii) has continuously held the same Australian Business Number for the business since 30 June 2021; and - (b) the business is registered for GST; and - (c) the business is, and has been since 30 June 2021, trading from premises in Queensland; and - (d) the business’s primary activity is an activity listed in ANZSIC under class code 4820, 5010, 8921, 8922, 9131 or 9139; and - (e) the predominant clients for the business’s primary activity are tourists; and - (f) none of the following entities is an insolvent under administration or is under administration or in receivership or liquidation— (i) the business; (ii) if the owner of the business is a sole trader—the owner; (iii) if an owner of the business is a partnership, private company, public company or trust—the partners in the partnership, directors of the company or trustees of the trust; (iv) an associated entity of an owner of the business. - (i) the business; - (ii) if the owner of the business is a sole trader—the owner; - (iii) if an owner of the business is a partnership, private company, public company or trust—the partners in the partnership, directors of the company or trustees of the trust; - (iv) an associated entity of an owner of the business. - (i) holds an Australian Business Number for the business; and - (ii) has continuously held the same Australian Business Number for the business since 30 June 2021; and - (i) the business; - (ii) if the owner of the business is a sole trader—the owner; - (iii) if an owner of the business is a partnership, private company, public company or trust—the partners in the partnership, directors of the company or trustees of the trust; - (iv) an associated entity of an owner of the business.