127Hire of goods to which this Chapter applies—jurisdictional nexus

127 Hire of goods to which this Chapter applies—jurisdictional nexus (1) This Chapter applies to the hire of goods only if the goods are used solely or predominantly in Victoria during any return period in respect of which a liability to duty is required to be determined. (2) A motor vehicle, however— (a) if it is the subject of an equipment financing arrangement, is taken to be used, at all times in the course of that arrangement, in the State or Territory under whose law it is registered; and (b) if it is not the subject of an equipment financing arrangement but is hired, is taken to be used at all times in the course of the hire (unless it becomes the subject of an equipment financing arrangement), in the State or Territory in which the motor vehicle is initially delivered under the hire. (3) If goods hired under a hire of goods are not used or to be used solely or predominantly in any particular State or Territory, the goods are taken to be predominantly used or to be used in Victoria if, under the hire of goods, the goods are initially delivered in Victoria. (4) For the purposes of this section, goods are predominantly used or to be used in Victoria if they are used or to be used more in Victoria than in any other single State or Territory.