Item 27: [Containers for assessable goodItem 27: [Containers for assessable goods]

#### Item 27: \[Containers for assessable goods\] (1) Goods (the main container) for use by a person (the exemption user) as a container exclusively for contents consisting wholly of assessable goods (or of assessable goods and containers for those assessable goods). (2) In addition, the exemption user must intend or expect that: (a) the main container will be used as a container in relation to the contents at the time of an assessable dealing that consists of: (i) a sale of the contents; or (ii) a delivery of the contents that is covered by AD4a; or (iii) a lease AOU of the contents; and (b) possession or control of the main container will pass to the person who is the purchaser, customer or lessee, as the case requires, for that assessable dealing. (3) This Item does not cover goods that are for use by the exemption user in marketing or delivering: (a) ice‑cream goods, or biscuit goods, that are manufactured in premises or vehicles in which the exemption user carries on a business of manufacturing goods of that kind mainly for the purpose of retail sale directly from those premises or vehicles; (b) take‑away beverages or foodstuffs (whether for consumption on the premises from which they are sold or elsewhere).