Section 5: (1) For the purposes of this Act, a “taxable activity” means an activity which is carried on by a person (a) in the country, or (b) partly in the country, whether or not for a pecuniary profit, that involves or is intended to involve, in  whole or in part, the supply of goods or services to another person for consideration. (2) Without limiting subsection (1), a taxable activity includes (a) an activity of a local authority or unincorporated association or body that involves, in whole or in part, the supply of goods or services to another person for consideration; (b) the processing of data or supply of information or similar service; (c) the supply of staff; (d)the acceptance of a wager or stake in any form of betting or gaming, including lotteries and gaming machines; (e)the making of gifts or loans of goods; (f)the leasing or letting of goods on hire; (g)the appropriation of goods or services  for personal use or consumption by the taxable person or by any other person;  (h)the sale, transfer, assignment or licensing of patents, copyrights, trademarks, computer software and other proprietary information; and (i)  the export of non-traditional products. (3)A supply is considered to be a supply for consideration where the supplier is directly or indirectly entitled to receive payment wholly or partly in money or in kind from the person to whom the supply is made or from any other person, and includes (a)a supply made between related persons for no consideration; (b) a supply of goods for use only as trade samples; or (c) a supply referred to in section 21 to 23. (4) A supply is part of a taxable activity of a person if the supply is made by that person as part of or incidental to any economic activity the person conducts.  (5)  Where an owner of goods enters into a contract with another person to process or treat the goods of the owner, the delivery of the goods to the owner or the agent of the owner shall be treated as a supply of goods by the person processing or treating the goods.