Secondment of staff refers to a situation when a staff contractually employed by one company is supplied to another company to perform certain work specifically assigned to them.

The secondment of staff is considered to be a supply of services for GST purposes. That being the case, the person seconding the staff (“Seconding Company”) has to charge GST on the value of the supply if he is registered or liable to be registered for GST. The value of the supply is either the amount actually charged by the person who seconds the staff or, if there is no charge, the amount of remuneration (money or otherwise) which such person is obliged to pay the **seconded staff**.

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Note added at 20 mins (2008-07-12 09:48:17 GMT)
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3.4 The remuneration cost for a **seconded staff** member will normally be fully met by the gaining organisational unit. Flexitime or voluntary banked time accrued during the period of the secondment must be taken during the secondment and recreation leave accrued during a 12 month secondment should normally be taken during that time.
http://www.uq.edu.au/hupp/index.html?page=25304