Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 31

In this division:

"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.