Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 4) AMENDMENT ACT 1978 No. 200, 1978 - SECT 3

3. After section 3 of the Principal Act the following section is inserted:
Goods deemed to be purchased
''3A. (1) Subject to sub-section (2), where-

   (a)  goods have been manufactured in Australia by a person for another
        person (in this sub-section referred to as the 'customer') under an
        agreement entered into after 20 September 1978; and

   (b)  the goods were manufactured in whole or in part out of materials
        supplied by the customer, the customer shall,
        for the purposes of this Act, be deemed to have purchased the goods at
        the time when the goods were delivered to the customer, or were
        delivered under an agreement with the customer, to some other person.

''(2) Where a person has procured the manufacture of goods for a person (in
this sub-section referred to as the 'customer') by another person in whole or
in part out of materials supplied by the customer, the customer shall be
deemed to have purchased the goods when the goods were delivered to the
customer, or delivered under an agreement with the customer to some other
person, and the person who procured the manufacture of the goods shall be
deemed not to have purchased the goods.

''(3) For the purposes of this section, goods manufactured for a person (in
this sub-section referred to as the 'customer') shall be taken to be
manufactured in whole or in part out of materials supplied by the customer if
the goods are manufactured in whole or in part out of materials-

   (a)  which are supplied by the customer or by another person at the request
        of, or under an agreement with, the customer; or

   (b)  which the customer has purchased, or agreed to purchase, from the
        manufacturer.

''(4) In this section, 'agreement' means any agreement, arrangement or
understanding-

   (a)  whether formal or informal;

   (b)  whether express or implied; or

   (c)  whether or not enforceable, or intended to be enforceable, by legal
        proceedings.''.