Person conducting a business or undertaking (PCBU)
A person conducting a business or undertaking (PCBU) is the term given to a person conducting a business or undertaking, alone or with others, whether for not for profit or gain.
A PCBU can be:
- a sole trader (e.g. a self-employed person)
- each partner within a partnership
- a company
- an unincorporated association
- a government department of a public authority (including a municipal council).
You are not considered a PCBU if you are: