45TVGainful work—basic rule

#### 45TV Gainful work—basic rule (1) For the purposes of this Part, gainful work is work for financial gain or reward, whether as an employee, a self‑employed person or otherwise, where: (a) the work involves a substantial degree of personal exertion on the part of the person concerned; and (b) the work is carried on within or outside Australia. (2) Subsection (1) is to be ignored in determining the meaning of an expression used in a provision of this Act other than this Part.