PAYROLL TAX ACT 2007 - SECT 31 Definitions
PAYROLL TAX ACT 2007 - SECT 31
Definitions31 Definitions
In this Division--
"contract" includes an agreement, arrangement or undertaking, whether formal
or informal and whether express or implied.
"relevant contract" has the meaning given in section 32.
"re-supply" of goods acquired from a person includes--
(a) a supply to the person of goods in an altered form or condition, and
(b) a supply to the person of goods in which the first-mentioned goods have been incorporated.
"services" includes results (whether goods or services) of work performed.
"supply" includes supply by way of sale, exchange, lease, hire or hire-purchase, and in relation to services includes the providing, granting or conferring of services.