Payroll Tax Act 2007
31Definitions
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31 Definitions
31 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.