Document ID: chunk:federal_register_of_legislation:C2012A00138:clause:4_20
Version: federal_register_of_legislation:C2012A00138
Segment Type: clause
Provision Reference: sch 4 cl 20
Character Range: 23296–25271

20                                    Goods, as prescribed by by‑law, that satisfy the following:                                                                                                                                                                                                                                               The applicable percentage of the cost, as determined by the Chief Executive Officer of Customs, of materials, labour and other charges involved in the repair or renovation
                                      (a) they have been exported from Australia for repair or renovation and returned after being repaired or renovated;                                                                                                                                                                                       NZ/PG/FI/DC/DCS/LDC/
                                      (b) they are not new or upgraded versions of the exported goods;                                                                                                                                                                                                                                          SG/US/TH/CL/AANZ: the applicable percentage of the cost, as determined by the Chief Executive Officer of Customs, of materials, labour and other charges involved in the repair or renovation
                                      (c) they are not goods to which item 16, 18 or 19 of this Schedule applies;
                                      (d) under Schedule 3, 5, 6, 7 or 8, duty on the goods is worked out by reference to a percentage (the applicable percentage) of the value of the goods

Goods that are to be exported from Australia
Item                                          Description of goods                                                                                                                                                           Rate of duty