sch.38-sec.15Meaning of business collection

### sch.38-sec.15 Meaning of business collection Two or more businesses are a business collection if— either— each of the businesses is owned by the same owner; or 1 or more of the businesses is owned by more than 1 owner, but each of the businesses has at least 1 owner in common; and 1 of the following applies— each of the businesses is a category B business; each of the businesses is a category B business or a category C business, but at least 1 is a category B business and at least 1 is a category C business; each of the businesses is a category C business and the requirements mentioned in subsection (2) are met in relation to the businesses. For subsection (1) (b) (iii) , the requirements are— on 30 June 2021, the category C businesses had a combined total of at least 50 employees in Queensland; and each of the employees mentioned in paragraph (a) who was a casual or temporary employee had been employed by 1 of the category C businesses in Queensland for at least 12 months immediately before 30 June 2021; and either— if all of the category C businesses have operated in Queensland for only part of the 2020–2021 financial year—according to the financial records of the category C businesses, the combined total of the annual turnover of the category C businesses in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; or otherwise—the combined total of the annual turnover of the category C businesses in Queensland for any of the relevant financial years was not less than $25,000,000. sch 38 s 15 ins 2021 SL No. 153 s 5 (sch.38-sec.15-ssec.1) Two or more businesses are a business collection if— either— each of the businesses is owned by the same owner; or 1 or more of the businesses is owned by more than 1 owner, but each of the businesses has at least 1 owner in common; and 1 of the following applies— each of the businesses is a category B business; each of the businesses is a category B business or a category C business, but at least 1 is a category B business and at least 1 is a category C business; each of the businesses is a category C business and the requirements mentioned in subsection (2) are met in relation to the businesses. (sch.38-sec.15-ssec.2) For subsection (1) (b) (iii) , the requirements are— on 30 June 2021, the category C businesses had a combined total of at least 50 employees in Queensland; and each of the employees mentioned in paragraph (a) who was a casual or temporary employee had been employed by 1 of the category C businesses in Queensland for at least 12 months immediately before 30 June 2021; and either— if all of the category C businesses have operated in Queensland for only part of the 2020–2021 financial year—according to the financial records of the category C businesses, the combined total of the annual turnover of the category C businesses in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; or otherwise—the combined total of the annual turnover of the category C businesses in Queensland for any of the relevant financial years was not less than $25,000,000. - (a) either— (i) each of the businesses is owned by the same owner; or (ii) 1 or more of the businesses is owned by more than 1 owner, but each of the businesses has at least 1 owner in common; and - (i) each of the businesses is owned by the same owner; or - (ii) 1 or more of the businesses is owned by more than 1 owner, but each of the businesses has at least 1 owner in common; and - (b) 1 of the following applies— (i) each of the businesses is a category B business; (ii) each of the businesses is a category B business or a category C business, but at least 1 is a category B business and at least 1 is a category C business; (iii) each of the businesses is a category C business and the requirements mentioned in subsection (2) are met in relation to the businesses. - (i) each of the businesses is a category B business; - (ii) each of the businesses is a category B business or a category C business, but at least 1 is a category B business and at least 1 is a category C business; - (iii) each of the businesses is a category C business and the requirements mentioned in subsection (2) are met in relation to the businesses. - (i) each of the businesses is owned by the same owner; or - (ii) 1 or more of the businesses is owned by more than 1 owner, but each of the businesses has at least 1 owner in common; and - (i) each of the businesses is a category B business; - (ii) each of the businesses is a category B business or a category C business, but at least 1 is a category B business and at least 1 is a category C business; - (iii) each of the businesses is a category C business and the requirements mentioned in subsection (2) are met in relation to the businesses. - (a) on 30 June 2021, the category C businesses had a combined total of at least 50 employees in Queensland; and - (b) each of the employees mentioned in paragraph (a) who was a casual or temporary employee had been employed by 1 of the category C businesses in Queensland for at least 12 months immediately before 30 June 2021; and - (c) either— (i) if all of the category C businesses have operated in Queensland for only part of the 2020–2021 financial year—according to the financial records of the category C businesses, the combined total of the annual turnover of the category C businesses in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; or (ii) otherwise—the combined total of the annual turnover of the category C businesses in Queensland for any of the relevant financial years was not less than $25,000,000. - (i) if all of the category C businesses have operated in Queensland for only part of the 2020–2021 financial year—according to the financial records of the category C businesses, the combined total of the annual turnover of the category C businesses in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; or - (ii) otherwise—the combined total of the annual turnover of the category C businesses in Queensland for any of the relevant financial years was not less than $25,000,000. - (i) if all of the category C businesses have operated in Queensland for only part of the 2020–2021 financial year—according to the financial records of the category C businesses, the combined total of the annual turnover of the category C businesses in Queensland for the 2021–2022 financial year can reasonably be expected to be not less than $25,000,000; or - (ii) otherwise—the combined total of the annual turnover of the category C businesses in Queensland for any of the relevant financial years was not less than $25,000,000.