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Australian Revenue Offices

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.)