For the purposes of
section 5(6) of the Act, an incorporated association may be taken not to
be a person conducting a business or undertaking if the incorporated
association consists of a group of volunteers working together for 1 or more
community purposes where —
(a) the
incorporated association, either alone or jointly with any other similar
incorporated association, does not employ any person to carry out work for the
incorporated association; and
(b) none
of the volunteers, whether alone or jointly with any other volunteers, employs
any person to carry out work for the incorporated association.