163KGoods of a landholder

#### 163K Goods of a landholder 163K Goods of a landholder > > (1) In this Chapter— > > > > goods does not include the following— > > > > > (a) goods that are stock-in-trade, > > > > > (b) materials held for use in manufacture, > > > > > (c) goods under manufacture, > > > > > (d) goods held or used in connection with land used for primary production, > > > > > (e) livestock, > > > > > (f) a registered motor vehicle, > > > > > (g) a ship or vessel. > > > (2) For the purposes of this Chapter, goods are goods of a landholder if the landholder has any interest in the goods, other than an interest as mortgagee, chargee or other secured creditor. > > > (3) Goods are goods of a unit trust scheme only to the extent that the interest in the goods is held by the trustee of the unit trust scheme in its capacity as trustee of the scheme, by a custodian of the trustee of the unit trust scheme in its capacity as custodian or by a sub-custodian of the custodian of the trustee of the unit trust scheme in its capacity as sub-custodian. > > > (4) Goods are not goods of a company if the interest the company has in the goods is held on trust and the company is not a beneficiary of the trust. > > **s 163K:** Ins 2009 No 51, Sch 1.2 \[2\]. Am 2009 No 91, Sch 1 \[22\]; 2010 No 46, Sch 1.3 \[27\].