Document ID: chunk:federal_register_of_legislation:F2024C00936:reg:24:p4
Version: federal_register_of_legislation:F2024C00936
Segment Type: reg
Provision Reference: reg 24 (pt 4/52)
Character Range: 50695–53461

part of a single undertaking or enterprise—transport sector activities
 (1) If:
 (a) an activity that is the principal activity in a series of activities is attributable to one of the industry sectors mentioned in subregulation (3); and
 (b) the activity and any ancillary activities to it are under the overall control of the same person; and
 (c) if no nomination has been made under regulation 2.19A for the activity to be attributable at a national level—the activity is attributable to a single State or Territory;
then all of the activities will form part of the same single undertaking or enterprise.
 (2) In this regulation, an activity is attributable to a single State or Territory if fuel to be consumed in carrying out the activity is purchased in the State or Territory.
 (3) For this regulation, the industry sectors are as follows:
 (a) Air and space transport (490);
 (b) Postal and courier pick‑up and delivery services (510);
 (c) Rail freight transport (471);
 (d) Rail passenger transport (472);
 (e) Road freight transport (461);
 (f) Road passenger transport (462);
 (g) Scenic and sightseeing transport (501);
 (h) Waste collection services (291);
 (i) Water freight transport (481);
 (j) Water passenger transport (482).
 (4) In this regulation, principal activity in relation to a series of activities, means the activity in the series of activities that:
 (a) results in the production of a product or service that is produced for sale on the market; and
 (b) produces the most value for the series out of any activities in the series.

2.19A  Nominating national transport sector activities

Scope
 (1) This regulation applies if the principal activity in a series of activities is attributable to one of the industry sectors mentioned in subregulation 2.19(3).

Nomination
 (2) The person in overall control of the principal activity may, for any activity conducted on or after 1 July 2016, nominate the activity to be attributable at a national level instead of to a single State or Territory.
 (3) A nomination covers any activity attributable to an industry sector to which the nomination relates:
 (a) whether or not the activity is being conducted at the time of nomination, or when the nomination takes effect; and
 (b) whether or not the activity is specified in the nomination.
 (4) A nomination made under this regulation:
 (a) takes effect from a 1 July specified in the nomination that is:
 (i) later than the day the nomination is made; or
 (ii) in the circumstances covered by subregulation (5)—the 1 July of the financial year in which the nomination is made; and
 (b) cannot be revoked once made.
 (5) The circumstances covered by this subregulation in relation to a nomination (the later nomination) are as follows:
 (a) a