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In Australia, when the equipment is new, the supplier is deemed responsible for its initial electrical safety.
It's first worth mentioning that any newly purchased equipment does not need to be tested. However, it will still need to be visually inspected for any obvious damage and tagged.
The correct tag to use in this circumstance is one that states its ‘New to Service’. This particular test tag indicates that the item has not been tested and will require testing at a further date.
Specifically, this test tag should include the following information:
As a whole, ensure you're using New to Service test tags (shown below) on all new equipment to ensure you stay compliant with AS/NZS 3760 Standard.