PAYROLL TAX ACT 2007 - SECT 67 Definitions

PAYROLL TAX ACT 2007 - 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 for or 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.