New South Wales Consolidated Acts

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PAYROLL TAX ACT 2007 - SECT 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.



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