For tax purposes, enterprise includes activities undertaken by a charitable institution or by a trustee of a charitable fund. It also includes such activities as:
a business
a service provided to you by an independent contractor
the rent of a commercial property, and
most other things in the nature of trade.
But enterprise does not include an activity carried on:
as an employee, director, office holder or a labour hire worker, or
as a private recreational pursuit or hobby (for example, where someone sells you handicrafts they make as a hobby).
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