Published on Payroll Tax Australia (https://www.payrolltax.gov.au)

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Term Definition
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 [22]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:
    (i) one is the spouse or domestic partner of the other, or
    (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; 

(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 [23].
relevant contract

A relevant contract is one where a person in the course of their business:

  • Supplies services to another person for or in relation to the performance of work; or
  • Receives services from another person for or in relation to the performance of work; or
  • Gives out goods to natural persons for work to be performed by those persons in respect of those goods and for re-supply of the goods to the first mentioned person, or where that person is a member of a group, to another member of that group.

(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. 
Source URL: https://www.payrolltax.gov.au/definitions/r

Links
[1] https://www.payrolltax.gov.au/definitions/a
[2] https://www.payrolltax.gov.au/definitions/b
[3] https://www.payrolltax.gov.au/definitions/c
[4] https://www.payrolltax.gov.au/definitions/d
[5] https://www.payrolltax.gov.au/definitions/e
[6] https://www.payrolltax.gov.au/definitions/f
[7] https://www.payrolltax.gov.au/definitions/g
[8] https://www.payrolltax.gov.au/definitions/i
[9] https://www.payrolltax.gov.au/definitions/l
[10] https://www.payrolltax.gov.au/definitions/m
[11] https://www.payrolltax.gov.au/definitions/n
[12] https://www.payrolltax.gov.au/definitions/o
[13] https://www.payrolltax.gov.au/definitions/p
[14] https://www.payrolltax.gov.au/definitions/q
[15] https://www.payrolltax.gov.au/definitions/r
[16] https://www.payrolltax.gov.au/definitions/s
[17] https://www.payrolltax.gov.au/definitions/t
[18] https://www.payrolltax.gov.au/definitions/u
[19] https://www.payrolltax.gov.au/definitions/v
[20] https://www.payrolltax.gov.au/definitions/w
[21] https://www.payrolltax.gov.au/definitions/all
[22] http://www.austlii.edu.au/au/legis/cth/consol_act/antsbna1999470/
[23] http://www.austlii.edu.au/au/legis/cth/consol_act/ca2001172/