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  • Services



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

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    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 18000