New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 163K
Goods of a landholder
(1) In this Chapter--
"goods" does not include the following--
(a) goods that are stock-in-trade,
(b) materials held for use in manufacture,
(c) goods under manufacture,
goods held or used in connection with land used for primary production,
(f) a registered motor vehicle,
(g) a ship or vessel.
the purposes of this Chapter, goods are goods of a landholder if the
landholder has any interest in the goods, other than an interest as mortgagee,
chargee or other secured creditor.
(3) Goods are goods of a unit trust scheme
only to the extent that the interest in the goods is held by the trustee of
the unit trust scheme in its capacity as trustee of the scheme, by a custodian
of the trustee of the unit trust scheme in its capacity as custodian or by a
sub-custodian of the custodian of the trustee of the unit trust scheme in its
capacity as sub-custodian.
(4) Goods are not goods of a company if the
interest the company has in the goods is held on trust and the company is not
a beneficiary of the trust.
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