sch.38-sec.14Meaning of category B non-profit organisation

### sch.38-sec.14 Meaning of category B non-profit organisation A non-profit organisation is a category B non-profit organisation if— the organisation— holds an Australian Business Number; and has continuously held the same Australian Business Number since 30 June 2021; and the organisation is registered for GST; and the organisation is, and has been since 30 June 2021, trading from premises in Queensland; and on 30 June 2021, the business had at least 50 employees in Queensland; and each of the employees mentioned in paragraph (d) who was a casual or temporary employee had been employed by the organisation in Queensland for at least 12 months immediately before 30 June 2021; and either— the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or both of the following apply— the organisation has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and the organisation’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 organisation’s primary activity are tourists; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in receivership or liquidation. a director of the organisation a member of the organisation’s management committee a trustee of the organisation However, a non-profit organisation is not a category B non-profit organisation if the non-profit organisation is an excluded non-profit organisation. sch 38 s 14 ins 2021 SL No. 153 s 5 (sch.38-sec.14-ssec.1) A non-profit organisation is a category B non-profit organisation if— the organisation— holds an Australian Business Number; and has continuously held the same Australian Business Number since 30 June 2021; and the organisation is registered for GST; and the organisation is, and has been since 30 June 2021, trading from premises in Queensland; and on 30 June 2021, the business had at least 50 employees in Queensland; and each of the employees mentioned in paragraph (d) who was a casual or temporary employee had been employed by the organisation in Queensland for at least 12 months immediately before 30 June 2021; and either— the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or both of the following apply— the organisation has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and the organisation’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 organisation’s primary activity are tourists; and neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in receivership or liquidation. a director of the organisation a member of the organisation’s management committee a trustee of the organisation (sch.38-sec.14-ssec.2) However, a non-profit organisation is not a category B non-profit organisation if the non-profit organisation is an excluded non-profit organisation. - (a) the organisation— (i) holds an Australian Business Number; and (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (i) holds an Australian Business Number; and - (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (b) the organisation is registered for GST; and - (c) the organisation is, and has been since 30 June 2021, trading from premises in Queensland; and - (d) on 30 June 2021, the business had at least 50 employees in Queensland; and - (e) each of the employees mentioned in paragraph (d) who was a casual or temporary employee had been employed by the organisation in Queensland for at least 12 months immediately before 30 June 2021; and - (f) either— (i) the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - (i) the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or - (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - (g) the organisation’s primary activity is an activity listed in ANZSIC under class code 4820, 5010, 8921, 8922, 9131 or 9139; and - (h) the predominant clients for the organisation’s primary activity are tourists; and - (i) neither the organisation, nor a member of the organisation’s governing body, is an insolvent under administration or is under administration or in receivership or liquidation. Examples of members of the organisation’s governing body— • a director of the organisation • a member of the organisation’s management committee • a trustee of the organisation - • a director of the organisation - • a member of the organisation’s management committee - • a trustee of the organisation - (i) holds an Australian Business Number; and - (ii) has continuously held the same Australian Business Number since 30 June 2021; and - (i) the annual turnover of the organisation in Queensland for any of the relevant financial years was not less than $25,000,000; or - (ii) both of the following apply— (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - (A) the organisation has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the organisation in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; and - • a director of the organisation - • a member of the organisation’s management committee - • a trustee of the organisation