Document ID: chunk:federal_register_of_legislation:C2004A03485:body:0:p5
Version: federal_register_of_legislation:C2004A03485
Segment Type: other
Provision Reference: 
Character Range: 9865–12496

"(12) For the purposes of this Act, goods are the manufacture of a country, being Canada or a country that is not a Preference Country, if:
     (a) the last process in their manufacture was performed in the country; and
     (b) not less than 75%, or, where the goods are of a kind not commercially manufactured in Australia, 25%, of their factory or works cost is represented by the value of labour or materials, or of labour and materials, of the country or of Australia and the country.
"(13) For the purposes of this section, the Comptroller may, by notice in writing published in the Gazette:
     (a) specify the manner in which the factory or works cost of goods is to be determined; and

     (b) specify the manner in which the value of labour, the value of materials or the value of labour and materials is to be determined.
"(14) For the purposes of subsection (12), the Comptroller may, by notice in writing published in the Gazette, determine that goods, or goods in a class, specified in the notice shall be deemed to be goods of a kind not commercially manufactured in Australia.
"(15) In this section, 'Forum Island Country', 'Developing Country' and 'Preference Country' have the same meanings as they have in the Customs Tariff Act 1987 and, for the purposes of this section, a place that, for the purposes of that Act, is to be treated as a Developing Country shall be taken to be a country that is a Developing Country and a Preference Country.".

Other amendments of Customs Act
7. The Principal Act is further amended as set out in Schedule 1.

Transitional
8. (1) In this section:
     "Comptroller" means the Comptroller-General of Customs;
     "concession order" has the same meaning as in Part XVa of the Principal Act;
     "Customs instrument" includes:
         (a) a regulation under an Act relating to Customs;
         (b) a by-law, determination and order under such an Act (including a concession order);
         (c) a licence and a permit under such an Act; and
         (d) an application for an instrument referred to in paragraph (b) or (c);
     but does not include an undertaking given otherwise than on behalf of the Commonwealth;
     "item" means:
         (a) in relation to the 1982 Act, an item of that Act or of that Act as proposed to be altered by a Customs Tariff alteration proposed in the Parliament, a subitem of such an item, a paragraph of such a subitem or a subparagraph of such a paragraph; and
         (b) in relation to the 1987 Act, a heading or an item of that Act or of that Act as proposed to be altered by a Customs Tariff alteration proposed in the Parliament,