South Australian Consolidated Acts South Australian Consolidated Acts15—Activities that are not business
(1) For the purposes
of sections 13 and 14, 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 a State); or
(ii)
only persons who are all acting for the same authority of
a State; or
(iii)
only the Crown in right of a State and one or more
non-commercial authorities of that State; or
(iv)
only non-commercial authorities of the same State;
(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 13 and 14.
(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 a State or an authority of a State;
"licence" means a licence that allows a 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 a State is
"non-commercial" if—
(a) it
is constituted by only one person; and
(b) it
is neither a trading corporation nor a financial corporation.