17AGoods deemed to be sold

17A Goods deemed to be sold

(1) Where: (a) goods have been manufactured in Australia by a person for another person (in this subsection referred to as the customer); and (b) the goods were manufactured in whole or in part out of materials supplied by the customer; the manufacturer of the goods shall, for the purposes of this Act, be deemed to have sold the goods to the customer at the time when the goods were delivered to the customer, or were delivered under an agreement with the customer to some other person, and the customer shall, for the purposes of this Act, be deemed to be the purchaser of the goods. (2) For the purposes of this section, where a person has procured the manufacture of goods for a person (in this subsection referred to as the customer) by another person (in this subsection referred to as the third person) in whole or in part out of materials supplied by the customer, the person who so procured the manufacture of the goods shall be deemed to have been the manufacturer of the goods and the third person shall be deemed not to have been the manufacturer of the goods. (3) For the purposes of this section, goods manufactured for a person (in this subsection referred to as the customer) shall be taken to be manufactured in whole or in part out of materials supplied by the customer if the goods are manufactured in whole or in part out of materials: (a) which are supplied by the customer or by another person at the request of, or under an agreement with, the customer; or (b) which the customer has purchased, or agreed to purchase, from the manufacturer. (4) In this section, agreement means any agreement, arrangement or understanding: (a) whether formal or informal; (b) whether express or implied; or (c) whether or not enforceable, or intended to be enforceable, by legal proceedings.