(1)  For the purposes of sections 14 and 15 , the following do not amount to carrying on a business:

(a) imposing or collecting –

(i) taxes; or

(ii) levies; or

(iii) fees for authorisations;

(b) granting, refusing to grant, revoking, suspending or varying authorisations (whether or not they are subject to conditions);

(c) a transaction involving –

(i) only persons who are all acting for the Crown in the same right (and none of whom is an authority of a State); or

(ii) only persons who are all acting for the same authority of a State; or

(iii) only the Crown in right of a State and one or more non-commercial authorities of that State; or

(iv) only non-commercial authorities of the same State;

(d) the acquisition of primary products by a government body under legislation, unless the acquisition occurs because –

(i) the body chooses to acquire the products; or

(ii) the body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products.

(2)  Subsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 14 and 15 .

(3)  In this section –

acquisition of primary products by a government body under legislation includes vesting of ownership of primary products in a government body by legislation;

authorisation means a licence, permit, certificate or other authorisation that allows the holder of the authorisation to supply goods or services;

government body means a State or an authority of a State;

primary products means –

(a) agricultural or horticultural produce; or

(b) crops, whether on or attached to the land or not; or

(c) animals (whether dead or alive); or

(d) the bodily produce (including natural increase) of animals.

(4)  For the purposes of this section, an authority of a State is " non-commercial " if –

(a) it is constituted by only one person; and

(b) it is neither a trading corporation nor a financial corporation.