Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p6
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 6/15)
Character Range: 1022530–1025085

contract of sale referred to in paragraph (a), (b) or (c) that a Collector determines is so closely connected with that contract and to the goods the subject of that contract that together they form a single transaction.
overseas freight, in relation to imported goods, means:
 (a) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount—that amount;
 (b) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the transportation referred to in paragraph (a), the goods concerned are not self transported goods and a Collector:
 (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
 (ii) is satisfied of the correctness of that amount;
  that amount; or
 (c) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader in respect of the transportation referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount, as a Collector determines, having regard to the ordinary costs of the transportation of goods of the same class as the imported goods:
 (i) if the imported goods are self transported goods—under the most commercially viable conditions; or
 (ii) if the imported goods are not self transported goods—under the same conditions as the imported goods;
  by a person who is not related to a trader of goods of that class, between the same foreign country and Australia;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
overseas insurance, in relation to imported goods, means:
 (a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount—that amount;
 (b) if any amount was paid or