sch.56-sec.4Meaning of establishment activity

### sch.56-sec.4 Meaning of establishment activity Each of the following activities is an establishment activity for an eligible business— buying, installing or upgrading computer hardware if— the purchase, installation, or upgrade is carried out for each approved premises of the business; and the business did not, at any time before the purchase, installation, or upgrade, comply with the digital discount reporting requirements; and the purchase, installation, or upgrade was necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; buying, or installing on computer hardware used by an eligible business, digital stock management software, if— the purchase or installation is carried out for each approved premises of the business; and the business did not, at any time before the installation, use digital stock management software; and the software will allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; upgrading or adjusting stock management software being used by an eligible business, if the upgrade or adjustment is— carried out for each approved premises of the business; and necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; engaging a person, other than an excluded person for the business, to provide training or another service in relation to an activity mentioned in paragraph (a) , (b) or (c) . In this section— excluded person , for an eligible business, means any of the following persons— an owner or employee of the business; a relative, other than a qualified relative, of an owner or employee of the business; a related body corporate of an owner of the business; another body corporate, if an owner of the business is a director, or holds at least 10% of the issued shares, of the body corporate; a beneficiary of a trust of which a person mentioned in any of paragraphs (a) to (d), or a qualified relative of an owner or employee of the business, is trustee. qualified relative , of an owner or employee of an eligible business, means a relative of the owner or employee who carries on, and has for a continuous period of at least 2 years carried on, a business providing training and services in relation to the activities mentioned in subsection (1) (a) , (b) and (c) . related body corporate see the Corporations Act , section 50 . relative , of an owner or employee of an eligible business, means a spouse, child, stepchild, parent, step-parent, sibling, step-sibling, grandparent, step-grandparent or legal guardian of the owner or employee. sch 56 s 4 ins 2023 SL No. 183 s 3 amd 2024 SL No. 220 s 4 (sch.56-sec.4-ssec.1) Each of the following activities is an establishment activity for an eligible business— buying, installing or upgrading computer hardware if— the purchase, installation, or upgrade is carried out for each approved premises of the business; and the business did not, at any time before the purchase, installation, or upgrade, comply with the digital discount reporting requirements; and the purchase, installation, or upgrade was necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; buying, or installing on computer hardware used by an eligible business, digital stock management software, if— the purchase or installation is carried out for each approved premises of the business; and the business did not, at any time before the installation, use digital stock management software; and the software will allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; upgrading or adjusting stock management software being used by an eligible business, if the upgrade or adjustment is— carried out for each approved premises of the business; and necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; engaging a person, other than an excluded person for the business, to provide training or another service in relation to an activity mentioned in paragraph (a) , (b) or (c) . (sch.56-sec.4-ssec.2) In this section— excluded person , for an eligible business, means any of the following persons— an owner or employee of the business; a relative, other than a qualified relative, of an owner or employee of the business; a related body corporate of an owner of the business; another body corporate, if an owner of the business is a director, or holds at least 10% of the issued shares, of the body corporate; a beneficiary of a trust of which a person mentioned in any of paragraphs (a) to (d), or a qualified relative of an owner or employee of the business, is trustee. qualified relative , of an owner or employee of an eligible business, means a relative of the owner or employee who carries on, and has for a continuous period of at least 2 years carried on, a business providing training and services in relation to the activities mentioned in subsection (1) (a) , (b) and (c) . related body corporate see the Corporations Act , section 50 . relative , of an owner or employee of an eligible business, means a spouse, child, stepchild, parent, step-parent, sibling, step-sibling, grandparent, step-grandparent or legal guardian of the owner or employee. - (a) buying, installing or upgrading computer hardware if— (i) the purchase, installation, or upgrade is carried out for each approved premises of the business; and (ii) the business did not, at any time before the purchase, installation, or upgrade, comply with the digital discount reporting requirements; and (iii) the purchase, installation, or upgrade was necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (i) the purchase, installation, or upgrade is carried out for each approved premises of the business; and - (ii) the business did not, at any time before the purchase, installation, or upgrade, comply with the digital discount reporting requirements; and - (iii) the purchase, installation, or upgrade was necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (b) buying, or installing on computer hardware used by an eligible business, digital stock management software, if— (i) the purchase or installation is carried out for each approved premises of the business; and (ii) the business did not, at any time before the installation, use digital stock management software; and (iii) the software will allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (i) the purchase or installation is carried out for each approved premises of the business; and - (ii) the business did not, at any time before the installation, use digital stock management software; and - (iii) the software will allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (c) upgrading or adjusting stock management software being used by an eligible business, if the upgrade or adjustment is— (i) carried out for each approved premises of the business; and (ii) necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (i) carried out for each approved premises of the business; and - (ii) necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (d) engaging a person, other than an excluded person for the business, to provide training or another service in relation to an activity mentioned in paragraph (a) , (b) or (c) . - (i) the purchase, installation, or upgrade is carried out for each approved premises of the business; and - (ii) the business did not, at any time before the purchase, installation, or upgrade, comply with the digital discount reporting requirements; and - (iii) the purchase, installation, or upgrade was necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (i) the purchase or installation is carried out for each approved premises of the business; and - (ii) the business did not, at any time before the installation, use digital stock management software; and - (iii) the software will allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (i) carried out for each approved premises of the business; and - (ii) necessary to allow an owner of the business to comply with the digital discount reporting requirements in relation to the business; - (a) an owner or employee of the business; - (b) a relative, other than a qualified relative, of an owner or employee of the business; - (c) a related body corporate of an owner of the business; - (d) another body corporate, if an owner of the business is a director, or holds at least 10% of the issued shares, of the body corporate; - (e) a beneficiary of a trust of which a person mentioned in any of paragraphs (a) to (d), or a qualified relative of an owner or employee of the business, is trustee.