Goods of a landholder
For the purposes of Chapter 4, goods does not include:
a) goods that are stock-in-trade,
b) materials held for use in manufacture,
c) goods under manufacture
d) goods held or used in connection with land used for primary production
e) livestock
f) a registered motor vehicle
g) a ship or vessel.
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.
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 or by a custodian of the trustee of the unit trust scheme in its capacity as custodian.
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.
