Payroll Tax Act 2011
31Definitions—div 3.7
Start here
Get a plain-English read of 31
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2011.
31 Definitions—div 3.7 contract includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied. resupply of goods (the relevant 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 relevant goods have been incorporated; and (c) a supply to the person of something manufactured or produced from the goods. services includes results (whether goods or services) of work performed. supply includes supply by sale, exchange, lease, hire or hire-purchase, and in relation to services includes the providing, granting or conferring of services.