| Term | Definition |
|---|---|
| labour hire arrangement |
An arrangement where a person (the employment agent) contracts with another (the client) for the provision of labour where there is no agreement between the worker and the client. |
| liquidator |
The person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company. |
| locomotion allowance |
A fixed amount motor vehicle allowance paid to a real estate sales person. |
Australian Revenue Offices
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