Queensland Consolidated Acts Queensland Consolidated Acts(1) This Act does not apply to a person to the extent the person merely provides a travel package, or guiding services for tourists--
(a) on a not for profit basis; or
(b) for a community purpose if all net proceeds from the package or services are applied solely to furthering the community purpose.
(2) In this section--
community purpose means--
(a) a benevolent or philanthropic purpose, including, for example, the promotion of art, charity, culture, education, medicine, religion or science; or
(b) a sporting or recreational purpose.
not for profit basis, for providing a travel package or guiding services, means the provision of the package or service--
(a) does not have a significant commercial purpose or character; and
(b) does not primarily seek to make a profit for anyone.