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. Adam tells Finance Ltd that John is