Hey,
I was wondering whether any of you had come across a half-way decent case dealing with s 4B of the TPA? I am doing a question at the moment which involves a person (who operates a business from home as a sole trader doing insulation contract work) buying some spare parts to repair a boiler (they didn't specify exactly what this is in the question so I assume it's a water heater...) that services BOTH domestic and business needs. The parts were less than the prescribed amount ($40,000).
The issue is therefore is part of subsection (1): the person did not acquire the goods, or hold himself or herself out as acquiring the goods, for the purpose of
re-supply or for the purpose of using them up or transforming them, in trade or commerce, in the course of a process of production or manufacture or of repairing or treating other goods or fixtures on land.
Does the fact that it needs to be replaced suggest it is being "used up" in the course of "trade and commerce"?
Thanks
I was wondering whether any of you had come across a half-way decent case dealing with s 4B of the TPA? I am doing a question at the moment which involves a person (who operates a business from home as a sole trader doing insulation contract work) buying some spare parts to repair a boiler (they didn't specify exactly what this is in the question so I assume it's a water heater...) that services BOTH domestic and business needs. The parts were less than the prescribed amount ($40,000).
The issue is therefore is part of subsection (1): the person did not acquire the goods, or hold himself or herself out as acquiring the goods, for the purpose of
re-supply or for the purpose of using them up or transforming them, in trade or commerce, in the course of a process of production or manufacture or of repairing or treating other goods or fixtures on land.
Does the fact that it needs to be replaced suggest it is being "used up" in the course of "trade and commerce"?
Thanks