Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 3   Amendment of income tests

Social Security Act 1991

64   Subsection 10B(2) (definition of business )

Repeal the definition, substitute:

business includes:

(a) the carrying on of primary production; and

(b) the provision of professional services; and

(c) the earning of income as a rentier;

but does not include employment (whether or not the employment is remunerated by wages or salary).