sch.38-sec.6Meaning of category A business

### sch.38-sec.6 Meaning of category A business A business is a category A 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 has, and on 30 June 2021 had, at least 1 employee in Queensland; and either— the annual turnover of the business in Queensland for any of the relevant financial years was more than $75,000; or both of the following apply— the business has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and either— the business’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or both of the following apply— the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; 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. However, a business is not a category A business if the business is an excluded business. sch 38 s 6 ins 2021 SL No. 153 s 5 (sch.38-sec.6-ssec.1) A business is a category A 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 has, and on 30 June 2021 had, at least 1 employee in Queensland; and either— the annual turnover of the business in Queensland for any of the relevant financial years was more than $75,000; or both of the following apply— the business has operated in Queensland for only part of the 2020–2021 financial year; according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and either— the business’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or both of the following apply— the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; 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. (sch.38-sec.6-ssec.2) However, a business is not a category A business if the business is 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 has, and on 30 June 2021 had, at least 1 employee in Queensland; and - (e) either— (i) the annual turnover of the business in Queensland for any of the relevant financial years was more than $75,000; or (ii) both of the following apply— (A) the business has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (i) the annual turnover of the business in Queensland for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the business has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the business has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (f) either— (i) the business’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or (ii) both of the following apply— (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the business’s primary activity are tourists; and - (i) the business’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or - (ii) both of the following apply— (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the business’s primary activity are tourists; and - (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the business’s primary activity are tourists; and - (g) 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. - (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. - (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 annual turnover of the business in Queensland for any of the relevant financial years was more than $75,000; or - (ii) both of the following apply— (A) the business has operated in Queensland for only part of the 2020–2021 financial year; (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the business has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (A) the business has operated in Queensland for only part of the 2020–2021 financial year; - (B) according to its financial records, the annual turnover of the business in Queensland for the 2021–2022 financial year can reasonably be expected to be more than $75,000; and - (i) the business’s primary activity is an activity listed in ANZSIC under class code 4400, 4511, 4512, 4513, 4520, 4530, 4820, 5010, 7220, 8910, 8921, 8922, 9001, 9003 or 9131; or - (ii) both of the following apply— (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; (B) the predominant clients for the business’s primary activity are tourists; and - (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the business’s primary activity are tourists; and - (A) the business’s primary activity is an activity listed in ANZSIC under class code 4279, 4621, 4623, 6611, 6619, 6962, 7299 or 9139; - (B) the predominant clients for the business’s primary activity are tourists; 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.