Document ID: chunk:federal_register_of_legislation:C2004A04684:body:0:p5
Version: federal_register_of_legislation:C2004A04684
Segment Type: other
Provision Reference: 
Character Range: 10368–13214

consumed in the manufacture of the goods (other than that matter or those substances that are treated as overheads); and

  (c) in either case—the inner containers in which the goods are packed;

'person' includes partnerships and unincorporated associations;

'preference claim goods' means goods that are claimed, when they are entered for home consumption, to be the produce or manufacture of a preference country;

'preference country' has the same meaning as in the Customs Tariff Act 1987;

'qualifying area', in relation to particular preference claim goods, means:

  (a) if the goods are claimed to be the manufacture of New Zealand—New Zealand and Australia; or

     (b) if the goods are claimed to be the manufacture of Canada—Canada and Australia; or

     (c) if the goods are claimed to be the manufacture of Papua New Guinea—Papua New Guinea, the Forum Island Countries, New Zealand and Australia; or

     (d) if the goods are claimed to be the manufacture of a Forum Island Country—the Forum Island Countries, Papua New Guinea, New Zealand and Australia; or

     (e) if the goods are claimed to be the manufacture of a particular Developing Country—the Developing Country, Papua New Guinea, the Forum Island Countries, the other Developing Countries and Australia; or

     (f) if the goods are claimed to be the manufacture of a Developing Country but not a particular Developing Country—Papua New Guinea, the Forum Island Countries, the Developing Countries and Australia; or

     (g) if the goods are claimed to be the manufacture of a country that is not a preference country—that country and Australia;

'total factory cost', in relation to preference claim goods, means the sum of:

     (a) the total expenditure of the factory on materials in respect of the goods, worked out under section 153C; and

     (b) the allowable expenditure of the factory on labour in respect of the goods, worked out under section 153F; and

     (c) the allowable expenditure of the factory on overheads in respect of the goods, worked out under section 153G.

Total expenditure of factory on materials

"153C. The total expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of the materials in the form they are received at the factory, worked out under section 153E.

Allowable expenditure of factory on materials

Allowable expenditure of a factory on materials to be worked out under subsections (2) to (8)

"153D.(1) The allowable expenditure of a factory on materials in respect of preference claim goods in the form those materials are received at the factory is to be worked out under subsections (2) to (8) inclusive.

Goods wholly or partly manufactured from materials imported from outside the qualifying area

  "(2) If:

     (a) preference claim goods (other than goods