31Definitions

31 Definitions contract includes an agreement, arrangement and undertaking, whether formal or informal and whether express or implied. relevant contract, see 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

Payroll Tax Act 2009 24 (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 and hire-purchase, and in relation to services includes the providing, granting and conferring of services.