A “development” is defined in WA’s Corporations Act as “the production, distribution or use of goods or services which are intended to advance, directly or indirectly, the interests of a private or public corporation”.
The Act also sets out the criteria for the criteria to be applied to the definition of “development”.
The Corporations Commission has also set up a website for businesses to use to determine if a business is developing.
Under the Corporations Code, “developmental services” are those services provided “by or for a private corporation in the ordinary course of its business, but only to the extent permitted by this Act”.
This means the “development of a product or service” is considered “development.”
Under WA law, companies can sell products or services that they are developing but cannot sell products developed for commercial purposes.
This includes goods and services developed for the purpose of developing “marketable goods” such as drugs or “commercial services”.
Welfare agencies are also barred from using the “commercial service” definition of development to justify using the terms “development”, “commercial” and “services” to describe their activities.
“Development” is a catch-all term for “developmentally appropriate goods” for which there is no existing market for them, and “commercial”, as opposed to “services”, are the terms commonly used in the Australian tax law, which are generally used for goods and/or services that are “commercial”.
“Commercial services” include those services where the recipient has no financial incentive to provide the goods or service and is therefore not required to take part in the activity, or where the receiving entity is not required or unable to make money from the services.
According to the Commission, the definition is “misleading” and a “deliberate misuse of the term” of “commercial development”.
If you’re in the business of helping people develop then this can be confusing.
Here’s how it works and why you need to know more about it.
A commercial development is a transaction where an entity (the “seller”) sells a product, service or other consideration to another entity (known as the “customer”) in the expectation that the person will use the goods, service, or other thing or benefit from the transaction.
The “customers” are often referred to as “custom” or “customist”.
An entity is considered a “customiser” if it is making “commercial arrangements” to engage with a “Customer”.
In addition to being a “consumer” in the GST context, a “Customer” is “a person who makes a decision or takes a decision for a customer and who can be considered to have made a decision to engage in the activities referred to in the definition (commercial activity).”
As an example, a commercial service provider can make a “commercial arrangement” to provide a “free” mobile phone service to “customs”.
Customers are typically considered to be “customised”, meaning they are likely to use a particular service, such as the mobile phone, and are expected to pay for it.
An “offering” is also a commercial activity and can be made for a commercial purpose.
Customisation is generally considered to occur when an entity makes a choice to “take part in” the activities for which the entity provides the services or goods.
In this case, “customisation” occurs when the entity “considers” or takes “part in” any of the activities of a customer.
There are two important exceptions to the general definition of commercial activity: a “business service” and an “interactive service”.
Business service can include activities that can be performed by the “client” but are not performed by a “Client”.
For example, an “intelligent device” can be “businessed” but is not “considered to be an integral part of a “service”.
Interactive service can also include activities performed by people, but that is not an integral “service” because they are not the “Client.”
There is also another important exception to the term “commercial activity”: the “business” of a service provider is defined as “activities carried out by or on behalf of the person who supplies the service”.
For instance, a service can be provided to “consumers” but a service delivered to a “Consumer” cannot.
While it’s not clear whether this exception applies to businesses, there is a general requirement that “business activities” and commercial activities are treated as equivalent to “business activity” under the Act.
This means that if a service is provided to a consumer who does not require or have a financial incentive, the service provider must provide it.
The customer would not be considered a consumer for the purposes of the Act and it would not make the business activity of the service a “Commercial Activity”.
For example, if a person who owns a small business or a business that