Document ID: chunk:federal_register_of_legislation:C2024C00631:section:4
Version: federal_register_of_legislation:C2024C00631
Segment Type: section
Provision Reference: s 4
Character Range: 16938–17509

4  Business
 (1) Business means an activity, or series of activities, done:
 (a) in the form of a profession, a trade, employment, a vocation or a calling; or
 (b) in the form of an adventure or concern in the nature of trade; or
 (c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property.
 (2) Business does not include an activity, or a series of activities, done in circumstances in which an entity doing that activity or series of activities in, or in connection with, Australia would not be entitled to an ABN.