According to s6 of the GST Act, taxable activity is any activity that is carried on continuously or regularly by any person, whether or not for pecuniary profit, and involves or is intended to involve, in whole or in part, the supply of gods and services to any other person for consideration and includes any such activity carried on in the form of a business, trade, manufacture, profession, vocation , association or club. Note here taxable activity does not have to be carried on for a profit. That can be contrasted with a business, rem in business income topic, in order for there to be a business these has to be a profit making intention. But for gst purposes, the taxable activity doesn't have to be a profit making activity due to the definition here