Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p13
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 13/15)
Character Range: 1039391–1042068

time of the production of the work goods—the cost of that production;
 (b) the cost of transporting the work goods, after their acquisition or production by the purchaser to the place of production of the imported goods;
 (c) the cost of repairs and modifications outside Australia of the work goods after their acquisition by the purchaser;
 (d) an amount equal to:
 (i) where the work services were supplied by a person who was not related to the purchaser at the time of the supply—the value of the work services at the time of that supply; or
 (ii) in any other case—such amount as the Collector determines to be the value of the work services;
 (e) the cost of the supply outside Australia of any further services in relation to the work services.
rebate, in relation to goods the subject of a contract for sale, means any rebate of, or other decrease in, the amount that would constitute the price of the goods other than such a rebate or decrease the benefit of which has been received when that amount is being determined.
related, in relation to persons, has the meaning given by subsection (3).
request goods means goods whose owner has requested a Collector to determine their deductive (derived goods sales) value.
royalty, in relation to imported goods, means royalty within the meaning given by section 157.
self transported goods means:
 (a) a ship imported otherwise than in another ship or an aircraft; or
 (b) an aircraft imported otherwise than in a ship or another aircraft.
similar goods, in relation to imported goods, has the meaning given by section 156.
similar goods value, in relation to imported goods, has the meaning given by section 161B.
subsidiary goods, in relation to imported goods, means goods supplied, directly or indirectly, by the purchaser in relation to the production of production materials, production tooling, work goods, or work services, supplied, directly or indirectly by the purchaser (whether or not free of charge or at a reduced cost) in relation to the production of the imported goods.
subsidiary services, in relation to imported goods, means services supplied, directly or indirectly, by the purchaser in relation to the production of production materials, production tooling, work goods, or work services, supplied, directly or indirectly by the purchaser (whether or not free of charge or at a reduced cost) in relation to the production of the imported goods.
trade mark means a mark of a kind capable of registration under the Trade Marks Act 1955, whether or not it is registered under that Act or any other law, but does not include a mark that relates to a service.
trader, in relation to goods, means a vendor,