12AConstruction of pools in situ

#### 12A Construction of pools in situ (1) This section applies to the construction of a pool shell if: (a) a person (the pool builder) who is in the business of constructing or erecting pools constructs the pool shell in situ in Australia under a contract with another person (the pool purchaser); and (b) the construction does not, apart from this section, constitute the manufacture of goods; and (c) the contract is entered into on or after the first taxing day. (2) This section also applies to the construction of a pool shell if: (a) a person (the owner‑builder) constructs the pool shell in situ in Australia in a case where paragraph (1)(a) does not apply; and (b) the construction does not, apart from this section, constitute the manufacture of goods; and (c) the construction begins on or after the first taxing day. (3) If this section applies to the construction of a pool shell: (a) the pool shell is taken to be goods that are Australian goods; and (b) the construction is taken to be the manufacture of the goods; and (c) the pool builder or owner‑builder, as the case requires, is taken to be the person who manufactured the goods, other than as an employee, and to have done so in the course of a business. (4) If this section applies because of subsection (1), the pool builder is taken to have sold the goods by retail, immediately after the manufacture, to the pool purchaser. (5) If this section applies because of subsection (2), the owner‑builder is taken to have applied the goods to own use immediately after the manufacture. (6) Section 29 does not apply to any assessable dealing in respect of the goods that results from this section applying. (7) The taxable value of any taxable dealing in respect of the goods that results from this section applying is the price (excluding sales tax) for which the person who is taken to have manufactured the goods could reasonably be expected to have purchased a fibreglass pool shell (being a shell that is manufactured goods apart from this section) of similar dimensions and shape to the goods by wholesale under an arm’s length dealing. (8) If for any reason it is not possible or practicable to work out that price, the taxable value of the dealing in respect of the goods is instead the price (excluding sales tax) that the person could reasonably be expected to have paid another person, who is in the business of constructing or erecting pools, for the manufacture of the goods if: (a) all the materials used in or in connection with the manufacture were supplied by that other person; and (b) the 2 people were dealing with each other at arm’s length in relation to the manufacture. (9) In this section: > construct, in relation to a pool shell, means construct or erect the pool shell, but does not include: (a) undertaking of excavation or other earthworks or clearing, levelling or landscaping of land; or (b) painting, tiling, treating or finishing the pool shell; or (c) constructing or erecting coping in connection with the pool shell; or (d) installing any drainage, heating, lighting, power supply, water supply or filtering or pumping equipment in or in connection with the pool shell. > Pool means a swimming pool, spa pool or hot tub. > Pool shell means the walls and floor, or other structure, that forms the shell or container for a pool.