Term | Definition |
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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 |
recruitment agency |
An agency that places a worker with an employer who is a client of the agency. |
registered business address |
An address for the service of notices, under the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth, on an entity that has an ABN, as shown in the Australian Business register under the Act. |
related person |
Means a person who is related to another person in accordance with any of the following provisions: (a) natural persons if: (b) private companies if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth; (c) a natural person and a private company if the natural person is a majority shareholder or director of the company or of another private company that is a related body corporate of the company within the meaning of the Corporations Act 2001 of the Commonwealth; (d) a natural person and a trustee if the natural person is a beneficiary of the trust of which the trustee is a trustee; (e) a private company and a trustee if the company, or a majority shareholder or director of the company, is a beneficiary of the trust of which the trustee is a trustee. For more information refer to the Corporations Act 2001. |
relevant contract |
A relevant contract is one where a person in the course of their business:
(Note: relevant contract provisions do not apply in WA.) |
remuneration |
Any payment that is in return for services. |
return period |
... in relation to an employer, means a period relating to which that employer is required to lodge a return under Payroll Tax legislation. |