(1) In this Act
—
related goods and services means —
(a)
goods of the following kinds —
(i)
materials or components (whether pre-fabricated or not)
that are to form part of any building, structure, civil work or other thing
resulting from construction work;
(ii)
plant or materials (whether supplied by sale, hire or
otherwise) for use in connection with the carrying out of construction work;
and
(b)
services of the following kinds —
(i)
the provision of labour to carry out construction work;
(ii)
professional services that relate directly to
construction work or the assessment of its feasibility, including surveying,
planning, costing, testing, architectural, design, plan drafting, engineering,
quantity surveying, and project management services, but not including
accounting, financial or legal services;
and
(c)
goods or services prescribed by the regulations to be related goods and
services for the purposes of this Act.
(2) However, in this
Act related goods and services does not include any goods or services of a
kind prescribed by the regulations not to be related goods and services for
the purposes of this Act.
(3) A reference in
this Act to related goods and services includes a reference to related goods
or services.