Road freight A freight’ service has been added to the third party ‘road reporting table item that covers courier services. This ensures that there is a single reporting obligation for entities that make a supply of a courier service or a road freight service. If an entity supplies either service, they are required to report to the Commissioner, unless otherwise provided. The use of the phrase freight’ in addition to is ‘road ‘courier’ intended to ensure that any service where goods are transported over road is covered by the reporting obligation. The use of the phrase freight’ ‘road refers to the transport of goods by freight over road, which is not included in the meaning of a service. Typically, goods will be sent by road ‘courier’ freight where the goods are transported in bulk using large vehicles. This includes services such as road freight transport, log haulage, road freight forwarding, taxi trucks, furniture removal and road vehicle towing. The use of the word road in relation to freight limits the requirement to only those freight services that relate to road transport, and excludes other modes of freight transportation, such as by boat or aeroplane. However, this qualification is not intended to apply to courier services, which may involve the transportation of goods other than on road, such as by bike or train. IT services An service refers to services that are provided in relation to ‘IT’ computer hardware or software, or that are provided remotely through the internet. This includes services that support or modify the operation of hardware or software. An IT service does not include the purchase or lease of hardware or software. However, if the seller or lessor of the hardware or software modifies it for the purchaser or lessee, or develops specific software for them, then those services will be an IT service. If computer software is used by the entity to provide a service other than an IT service, the mere use of software in these circumstances does not make the service an IT service. For example the use of software to provide an accounting, project management, or word processing service is not an IT service. Some examples of IT services performed in relation to a computer include: technical support; computer facilities management; internet and web design consulting; computer hardware consulting;
Road freight A ‘road freight’ service has been added to the third party reporting table item that covers courier services. This ensures that there is a single reporting obligation for entities that make a supply of a courier service or a road freight service. If an entity supplies either service, they are required to report to the Commissioner, unless otherwise provided. The use of the phrase ‘road freight’ in addition to ‘courier’ is intended to ensure that any service where goods are transported over road is covered by the reporting obligation. The use of the phrase ‘road freight’ refers to the transport of goods by freight over road, which is not included in the meaning of a ‘courier’ service. Typically, goods will be sent by road freight where the goods are transported in bulk using large vehicles. This includes services such as road freight transport, log haulage, road freight forwarding, taxi trucks, furniture removal and road vehicle towing. The use of the word road in relation to freight limits the requirement to only those freight services that relate to road transport, and excludes other modes of freight transportation, such as by boat or aeroplane. However, this qualification is not intended to apply to courier services, which may involve the transportation of goods other than on road, such as by bike or train. IT services An ‘IT’ service refers to services that are provided in relation to computer hardware or software, or that are provided remotely through the internet. This includes services that support or modify the operation of hardware or software. An IT service does not include the purchase or lease of hardware or software. However, if the seller or lessor of the hardware or software modifies it for the purchaser or lessee, or develops specific software for them, then those services will be an IT service. If computer software is used by the entity to provide a service other than an IT service, the mere use of software in these circumstances does not make the service an IT service. For example the use of software to provide an accounting, project management, or word processing service is not an IT service. Some examples of IT services performed in relation to a computer include: technical support; computer facilities management; internet and web design consulting; computer hardware consulting;
ED-TPRS-Black-Economy-Taskfor-Measures-No.-2-Bill-Explanatory-Materials.docx