Food 2U Pty Ltd decides to expand its takeway shop by acquiring a mobile cafe van worth $100,000. Adam and Rachel are directors and the only shareholders of Food 2U Pty Ltd. Adam enters into a contract with Finance Ltd to pay for the vehicle. Finance buys the vehicle and then leases it to Food 2U Pty Ltd under a five-year lease. It is anticipated that Food 2U Pty Ltd will buy the van at the end of the lease (or enter into a new lease with Finance). Adams son John also works for Food 2U Pty Ltd as the companys Chef. John joins Adam to collect the vehicle and sign the documents