QLDIn ForceAct
Payroll Tax Act 1971
sec.13ADefinitions for div 1A
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### sec.13A Definitions for div 1A
In this division—
contract includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied.
relevant contract employee see section 13D (2) .
re-supply , in relation to goods acquired from a person, includes—
supply to the person, or, if the person is a member of a group, to another group member, the acquired goods in an altered form or condition; and
supply to the person, or, if the person is a member of a group, to another group member, other goods in which the acquired 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.
s 13A ins 2008 No. 16 s 9
- (a) supply to the person, or, if the person is a member of a group, to another group member, the acquired goods in an altered form or condition; and
- (b) supply to the person, or, if the person is a member of a group, to another group member, other goods in which the acquired goods have been incorporated.
- (a) supply by way of sale, exchange, lease, hire, or hire purchase; and
- (b) in relation to services, includes the providing, granting or conferring of services.