(1) Business means an activity, or series of activities, done:
(a) in the form of a profession, a trade, employment, a vocation or a calling; or
(b) in the form of an adventure or concern in the nature of trade; or
(c) on a regular or continuous basis, in the form of a lease, licence or other grant of an interest in property.
(2) Business does not include an activity, or a series of
activities, done in circumstances in which an entity doing that activity or
series of activities in, or in connection with, Australia would not be
entitled to an ABN.