Tasmanian Consolidated Acts

PAYROLL TAX ACT 2008 - SECT 67

In this Part –

"business" includes –

(a) a profession or trade; and

(b) any other activity carried on for fee, gain or reward; and

(c) the activity of employing one or more persons who perform duties in connection with another business; and

(d) the carrying on of a trust (including a dormant trust); and

(e) the activity of holding any money or property used for or in connection with another business –

whether carried on by 1 person or 2 or more persons together;

"group" means a group constituted under this Part, but does not include any member of the group in respect of whom a determination under Division 4 is in force.