Document ID: chunk:federal_register_of_legislation:C2025C00126:section:14:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 14 (pt 5/5)
Character Range: 55166–56908

series of activities, done:
 (a) by a person as an employee or in connection with earning *withholding payments covered by subsection (4) (unless the activity or series is done in supplying services as the holder of an office that the person has accepted in the course of or in connection with an activity or series of activities of a kind mentioned in subsection (1)); or
Note: Acts done as mentioned in paragraph (a) will still form part of the activities of the enterprise to which the person provides work or services.
 (b) as a private recreational pursuit or hobby; or
 (c) by an individual (other than a trustee of a charitable fund, or of a fund covered by item 2 of the table in section 30‑15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN), or a *partnership (all or most of the members of which are individuals), without a reasonable expectation of profit or gain; or
 (d) as a member of a local governing body established by or under a *State law or *Territory law (except a local governing body to which paragraph 12‑45(1)(e) in Schedule 1 to the Taxation Administration Act 1953 applies).
 (3) For the avoidance of doubt, the fact that activities of an entity are limited to making supplies to members of the entity does not prevent those activities:
 (a) being in the form of a *business within the meaning of paragraph (1)(a); or
 (b) being in the form of an adventure or concern in the nature of trade within the meaning of paragraph (1)(b).
 (4) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.

Withholding payments covered
Item                          Provision      Subject matter