(1)  For the purposes of section 117(2)(c) of the Act, the following factors and considerations are relevant in determining the matter referred to in section 117(1)(a) of the Act:

(a) in the case of a cooperative whose activities include the provision of a taxi radio network facility, whether the cooperative actually carries out that activity;

(b) in the case of a cooperative whose activities include the disposal of produce or livestock on behalf of its members, whether the cooperative actually carries out that activity;

(c) in the case of a cooperative whose activities include the acquisition of particular goods or services for its members, whether the cooperative actually carries out that activity.

(2)  For the purposes of section 117 of the Act, the following matters may be taken into account in determining whether an activity makes a significant contribution to the business of the cooperative:

(a) if the activity contributes at least 10% of the cooperative's –

(i) turnover; or

(ii) income; or

(iii) expenses; or

(iv) surplus; or

(v) business;

(b) if the failure by the cooperative to conduct that activity would result in a reduction of 10% or more in the business conducted by the cooperative.