Document ID: chunk:federal_register_of_legislation:C2025C00189:section:2c
Version: federal_register_of_legislation:C2025C00189
Segment Type: section
Provision Reference: s 2C
Character Range: 31136–33755

2C  Activities that are not business
 (1) For the purposes of sections 2A, 2B and 2BA, the following do not amount to carrying on a business:
 (a) imposing or collecting:
 (i) taxes; or
 (ii) levies; or
 (iii) fees for licences;
 (b) granting, refusing to grant, revoking, suspending or varying licences (whether or not they are subject to conditions);
 (c) a transaction involving:
 (i) only persons who are all acting for the Crown in the same right (and none of whom is an authority of the Commonwealth or an authority of a State or Territory); or
 (ii) only persons who are all acting for the same authority of the Commonwealth; or
 (iii) only persons who are all acting for the same authority of a State or Territory; or
 (iv) only the Crown in right of the Commonwealth and one or more non‑commercial authorities of the Commonwealth; or
 (v) only the Crown in right of a State or Territory and one or more non‑commercial authorities of that State or Territory; or
 (vi) only non‑commercial authorities of the Commonwealth; or
 (vii) only non‑commercial authorities of the same State or Territory; or
 (viii) only persons who are all acting for the same local government body (within the meaning of section 2BA) or for the same incorporated company in which such a body has a controlling interest;
 (d) the acquisition of primary products by a government body under legislation, unless the acquisition occurs because:
 (i) the body chooses to acquire the products; or
 (ii) the body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products.
 (2) Subsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 2A, 2B and 2BA.
 (3) In this section:
acquisition of primary products by a government body under legislation includes vesting of ownership of primary products in a government body by legislation.
government body means the Commonwealth, a State, a Territory, an authority of the Commonwealth or an authority of a State or Territory.
licence means a licence that allows the licensee to supply goods or services.
primary products means:
 (a) agricultural or horticultural produce; or
 (b) crops, whether on or attached to the land or not; or
 (c) animals (whether dead or alive); or
 (d) the bodily produce (including natural increase) of animals.
 (4) For the purposes of this section, an authority of the Commonwealth or an authority of a State or Territory is non‑commercial if:
 (a) it is constituted by only one person; and
 (b) it is neither a trading corporation nor a financial corporation.