What is Not an Enterprise

An enterprise does not include the following activities:

• Activities carried out as an employee, or other person subject to specified PAYG withholding rules (company directors, officeholders, labour hire). This means that these people are not treated as carrying on an enterprise themselves. However, their activities are still treated as part of the enterprise of their employer or work provider.
   
• Private recreational pursuits or hobbies.
   
• Activities by an individual, or partnership consisting mostly of individuals, where there is no reasonable expectation of profit or gain. A reasonable expectation requires more than just a possibility.
   
• Activities by certain members of local governing bodies, eg councilors.
   
• The Government has announced that religious practitioners will not come within the GST law for their pastoral and related duties.