Northern Territory Numbered Acts

PAYROLL TAX ACT 2009 (NO 18 OF 2009) - 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 1 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.