Victorian Numbered Acts

PAYROLL TAX ACT 2007 (NO. 26 OF 2007) - SECT 31

        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.