sch.46-sec.8Meaning of medium to large business

### sch.46-sec.8 Meaning of medium to large business A medium to large business is a business— that is— a primary production enterprise; or an agricultural supply chain business; or a non-agricultural supply chain business; and that is carried on by a sole trader, partnership, proprietary company or trust; and for which an entity holds an Australian Business Number; and that is registered for GST; and that is not operated by a public company within the meaning of the Corporations Act . In this section— agricultural supply chain business means a business that distributes, processes or transports livestock or other goods associated with a primary production enterprise. abattoir, livestock or produce freight company, cannery non-agricultural supply chain business means a business that manufactures, repairs, supplies or transports equipment or machinery for use by a primary production enterprise or agricultural supply chain business. an excavation or earthmoving company, a mechanical repair business sch 46 s 8 ins 2022 SL No. 138 s 8 (sch.46-sec.8-ssec.1) A medium to large business is a business— that is— a primary production enterprise; or an agricultural supply chain business; or a non-agricultural supply chain business; and that is carried on by a sole trader, partnership, proprietary company or trust; and for which an entity holds an Australian Business Number; and that is registered for GST; and that is not operated by a public company within the meaning of the Corporations Act . (sch.46-sec.8-ssec.2) In this section— agricultural supply chain business means a business that distributes, processes or transports livestock or other goods associated with a primary production enterprise. abattoir, livestock or produce freight company, cannery non-agricultural supply chain business means a business that manufactures, repairs, supplies or transports equipment or machinery for use by a primary production enterprise or agricultural supply chain business. an excavation or earthmoving company, a mechanical repair business - (a) that is— (i) a primary production enterprise; or (ii) an agricultural supply chain business; or (iii) a non-agricultural supply chain business; and - (i) a primary production enterprise; or - (ii) an agricultural supply chain business; or - (iii) a non-agricultural supply chain business; and - (b) that is carried on by a sole trader, partnership, proprietary company or trust; and - (c) for which an entity holds an Australian Business Number; and - (d) that is registered for GST; and - (e) that is not operated by a public company within the meaning of the Corporations Act . - (i) a primary production enterprise; or - (ii) an agricultural supply chain business; or - (iii) a non-agricultural supply chain business; and