8Manufacture of certain goods treated as happening in the course of a business

#### 8 Manufacture of certain goods treated as happening in the course of a business (1) In certain circumstances, the manufacture of goods (the current goods) is treated as having happened in the course of a business even though it did not. (2) This treatment applies if all the following conditions are met: (a) the current goods were manufactured on premises that had been sold, leased or otherwise made available to the manufacturer under an agreement entered into for the purpose, or for purposes that included the purpose, of bringing about the manufacture of the current goods; (b) when the current goods were manufactured, the premises were ordinarily used by any person in the course of carrying on a business in the ordinary course of which goods identical in all material respects with the current goods could reasonably be expected to be manufactured; (c) more than half of the labour used in the manufacture of the current goods was paid labour. (3) In this section: > paid labour does not include labour provided by the manufacturer. > Premises includes land or a building or part of a building.