(1) For the purposes of this Part, a person is taken to be
carrying on a business that provides ART services if the person provides
ART services in the course of the carrying on of a business (whether or not
for profit) operated by the person.
(2) If ART services are provided on
premises on which a business is carried on, it is to be presumed for the
purposes of this Part, unless the contrary is established, that the
ART services are provided in the course of the carrying on of that business.
(3) For the purposes of this Part:
(a) a person is considered to carry on a
business if the person:
(i) owns, manages, controls, conducts or operates the
business, or
(ii) has a management role or substantial interest in a
corporation that operates the business or a substantial interest in a trust
under which the business is operated, and
(b) a person is considered to have
a management role or substantial interest in a corporation if:
(i) the person
is a director, secretary or officer (within the meaning of the
Corporations Act 2001of the Commonwealth) of the corporation, or
(ii) the
person is entitled to more than 10% of the issued share capital of the
corporation (with the shares to which the person is entitled including shares
to which the person has a relevant interest within the meaning of the
Corporations Act 2001 of the Commonwealth), and
(c) a person is considered
to have a substantial interest in a trust if the person (whether or not as the
trustee of another trust) is the beneficiary in respect of more than 10% of
the value of the interests in the trust.
