OK when you read point 7 its clear
vii. the carriage of goods otherwise than for the purposes of trade;
So one has to wonder if I had already sold the goods to someone else, they now owned them. I then as a gesture of goodwill take them with me, when travelling via his town, and drop them off, for no freight charge, but as part of my trip to wherever and back......they were not my goods. I just dropped them off to a mate/customer on my way past.
Or...... travelling the bush on your pvt holiday, your plane breaks down and the LAME from a local town drops everything, fills his plane (pvt) with parts and comes to your rescue. He flies back, so you continue and a week or two later you get a bill for the call out. Now if he invoices you for labour....its all good, but what if he invoices you for a fuel pump!
J