Payroll Tax Act 2008
31Definitions
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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.