This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

This term includes any benefit, right, privilege or facility. Services include a right in relation to real or personal property as well as an interest in real or personal property. Services also include a right, benefit, privilege, service or facility that is provided or is to be provided:

  • under an arrangement for or in relation to:
    • the performance of work, whether or not property was also provided as part of the work performed
    • the provision of entertainment, recreation or instruction or the use of facilities for entertainment, recreation or instruction or
    • the conferring of benefits, rights or privileges for which remuneration is payable in the form of a royalty, tribute, levy or similar payment
  • under a contract of insurance, including life assurance or
  • under an arrangement for, or in relation to, the lending of money.
Last modified: 05 Dec 2006QC 17522