Court decisions may be required to establish whether an organisation falls under this definition; areas of contention include local government and incorporated associations that undertake some trading activities, such as not-for-profit organisations. There have been several test cases in state and federal jurisdictions, including "Bysterveld v Shire of Cue" and "Bankstown Handicapped Children's Centre Association Inc v Hillman". The general principles established by this case and similar cases since the introduction of "WorkChoices" were that the types of activities carried out by an individual organisation and the extent and value of these activities must be assessed on a case-by-case basis to determine whether the activities are considered substantially "trading and financial".