The term person conducting a business or undertaking or PCBU refers to the legal entity running the business or undertaking, and includes incorporated entities, sole traders, partners of a partnership and certain senior ‘officers’ of an unincorporated association. It also refers to the Commonwealth including its Departments, local governments and other government businesses and undertakings.
Not all PCBUs are covered by the laws to stop bullying and/or sexual harassment in the Fair Work Act.
Public and private sector employers (including the self-employed) are the largest category of PCBU, but the term is broader and also includes principals that use contractors or subcontractors as well as franchisors and bailors.
A person (including a corporate entity) may conduct a business or undertaking alone or with others. It is irrelevant whether the business or undertaking is conducted for profit or gain.