AS/NZS 3760:2010, Section 1.2.1 New Equipment states:
1.2.1.1
In Australia, when the equipment is new, the supplier is deemed responsible for its initial electrical safety.
New equipment need not be tested but shall be examined for obvious damage.
Where deemed compliant, the owner or responsible person shall ensure it is tagged in accordance with 2.4.2.1
2.4.2.1…..
(c) In Australia, equipment that is new and entering into service for the first time, but not tested and tagged, shall have a tag applied that includes the following information:
(i) Wording - “new to service”
(ii) Date of entry to service
(iii) Date when next test is due
(iv) Statement - “This appliance has not been tested in accordance with AS/NZS 3760"
So, for new equipment the supplier is deemed responsible for its electrical condition, however the equipment still requires a visual inspection for obvious damage. It is to be tagged with a statement which indicates it is new to service, the date of entry, date the next test is due and indicates the item has ‘not been tested’ in accordance with AS/NZS 3760.