whether the person conducts the business or undertaking alone or with others and whether or not the business or undertaking is conducted for profit or gain.
a business or undertaking conducted by a person includes a business or undertaking conducted by a partnership or an unincorporated association.
if a business or undertaking is conducted by a partnership ( other than an incorporated partnership ), a reference in the Act to a person conducting the business or undertaking is to be read as a reference to each partner in the partnership