Section 18 (1)
substitute
(1) This section applies if—
(a) an individual (a commercial volunteer ) is engaged under an arrangement by which the commercial volunteer performs work that is for (or incidental to) an enterprise, trade or business carried on by someone else (the principal ); and
(b) the principal carries on the enterprise, trade or business for—
(i) if the principal is an individual—the financial benefit of the principal; or
(ii) if the principal is a corporation—the financial benefit of the corporation's members; and
(c) the commercial volunteer receives no payment for the work (apart from any payment for expenses).
Examples
1 The Very Big Motocross Event Company (a corporation incorporated under the Corporations Act) promotes an event known as the ‘Mega Motocross'. The corporation engages a number of motocross enthusiasts as marshals for the event, but the marshals are volunteers (they are not paid). The Mega Motocross is an ‘enterprise, trade or business' carried on for the financial benefit of the corporation's members. The marshals are therefore commercial volunteers to whom this section applies.
2 The Motorboat and Jet-ski Club of Canberra Inc. (a not-for-profit body incorporated under the Associations Incorporation Act 1991 ) promotes an annual event known as the ‘Big Splash'. The club engages a number of enthusiasts as marshals for the event, but the marshals are volunteers (they are not paid). The Big Splash is not an ‘enterprise, trade or business' carried on for the financial benefit of the club's members. The marshals are therefore not commercial volunteers to whom this section applies.
3 The Homeless Trust is an organisation incorporated under statute whose only object is to assist the homeless in Canberra. The trust runs an opportunity shop in Tuggeranong, which earns a small profit. The shop is staffed by unpaid volunteers. The shop's profits are used to assist the homeless. The shop is an ‘enterprise, trade or business', but it is not carried on for the financial benefit of the trust's members. The volunteer staff of the shop are therefore not commercial volunteers to whom this section applies.
4 If the Homeless Trust described in example 3 were an unincorporated group of individuals (or a single individual), but carried on the same activities for the same single purpose, the shop concerned would be an ‘enterprise, trade or business', but would not be carried on for the financial benefit of the individuals (or individual) by whom the trust is constituted (who would be the "principals", or principal ). The volunteer staff of the shop would therefore also not be commercial volunteers to whom this section applies.