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Taxable and Non-Taxable Activity

Taxable Activity

A taxable activity is the operation of any business, charity, society, association, union or other organisation which provides for a subscription or other consideration, facilities or advantages to its members. 

Additionally, a taxable activity involves the admission, for consideration, of persons to any place or premises.

Non-Taxable Activity

This is an activity carried on essentially as a private recreational pursuit, hobby, engagement, occupation or employment as an officer or employee.