15BPost‑trial sale or post‑trial lease

#### 15B Post‑trial sale or post‑trial lease (1) A sale by a person (the claimant) is a post‑trial sale and a lease by a person (also the claimant) is a post‑trial lease if: (a) the sale or lease occurs after one or more exempt trial‑leases or exempt trial‑loans in relation to the goods; and (b) in the case of a lease—the lease is for the remainder of the statutory period; and (c) the purchaser or lessee, at or before the time of the sale or lease, gives evidence to the claimant, in a form approved by the Commissioner, of the purchaser’s or lessee’s intended use of the goods during the remainder of the statutory period so as to satisfy an exemption Item; and (d) immediately before the first exempt trial‑lease or exempt trial‑loan the goods were assessable goods; and (e) in the period starting at the end of the exempt trial‑lease or exempt trial‑loan referred to in paragraph (d) and ending at the time of the sale or lease: (i) the goods were not sold by the claimant; and (ii) any AOU of the goods was an exempt trial‑lease or an exempt trial‑loan. (2) In this section: > exempt trial‑lease means a lease of goods where, before the end of the lease, the person to whom the goods are leased gives evidence to the lessor, in a form approved by the Commissioner, that the lessee used, or intended to use, the goods during the lease so as to satisfy an exemption Item. > Exempt trial‑loan means a loan of goods where, before the end of the loan, the person to whom the goods are lent gives evidence to the lender, in a form approved by the Commissioner, that the person used, or intended to use, the goods during the loan so as to satisfy an exemption Item. (3) A reference in subsection (1) or (2) to a loan includes a reference to a demonstration, and, in relation to a demonstration, a reference in that subsection to use of goods by a person includes use by another person demonstrating the goods to the person.