3AGoods deemed to be purchased

3A Goods deemed to be purchased

(1) Subject to subsection (2), where: (a) goods have been manufactured in Australia by a person for another person (in this subsection referred to as the customer) under an agreement entered into after 20 September 1978; and (b) the goods were manufactured in whole or in part out of materials supplied by the customer; the customer shall, for the purposes of this Act, be deemed to have purchased the goods at the time when the goods were delivered to the customer, or were delivered under an agreement with the customer, to some other person. (2) Where a person has procured the manufacture of goods for a person (in this subsection referred to as the customer) by another person in whole or in part out of materials supplied by the customer, the customer shall be deemed to have purchased the goods when the goods were delivered to the customer, or delivered under an agreement with the customer to some other person, and the person who procured the manufacture of the goods shall be deemed not to have purchased 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.