73‑4 When are containers purchased?73‑4 When are containers purchased?

73‑4 When are containers purchased?

For the purpose of this Division: (a) containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and (b) containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.