(1)         A "supply" of a thing includes a supply and a resupply of the thing by way of sale, exchange, lease, hire or hire-purchase, whether as principal or agent.

        (2)         A supply of a thing occurs on the passing of possession of the thing to the person or an agent of the person to be supplied.

        (3)         A supply of a thing does not include—

            (a)         the return of possession of a thing to the owner of the thing at the end of a lease or other agreement; or

            (b)         a prescribed supply.

        (4)         A financier is taken not to supply plant, a substance or a structure for the purposes of this Act if—

            (a)         the financier has, in the course of the financier's business as a financier, acquired ownership of, or another right in, the plant, substance or structure on behalf of a customer of the financier; and

            (b)         the action by the financier, that would be a supply but for this subsection, is taken by the financier for, or on behalf of, that customer.

        (5)         If subsection (4) applies, the person (other than the financier) who had possession of the plant, substance or structure immediately before the financier's customer obtained possession of the plant, substance or structure is taken for the purposes of this Act to have supplied the plant, substance or structure to the financier's customer.