1999 Toyota 4Runner starting system... car won't crank at a

okay so the battery is brand new and im reading 12V with the voltmeter from the cable from the battery to the starter (constant)... the terminals have been cleaned... all the lights and everything works fine... when the ignition is turned, all you hear is the relay switching over... no cranking is taking place whatsoever... i disconnected the connector that plugs into the starter, and tested it with a voltmeter when someone was turning the ignition and it wasn't giving me 12V or anything near it... could it be a bad relay even if i hear the relay clicking? or is it a better chance of being the neutral safety switch? im not sure where the neutral safety switch is located and how to test it... any help would be great... thanx!