Document ID: chunk:federal_register_of_legislation:C2004A04684:body:0:p4
Version: federal_register_of_legislation:C2004A04684
Segment Type: other
Provision Reference: 
Character Range: 7824–10646

not of a particular Developing Country.

"(2) Goods are not the produce or manufacture of a country other than Australia unless, under the rules as so set out, they are its produce or manufacture.

"(3) Diagrams and explanatory notes illustrating certain operations of this Division in relation to New Zealand are set out in Schedule VII. Details are as follows:

    (a) Diagram 1 is a decision diagram for working out whether goods are the produce or manufacture of New Zealand;

    (b) Diagram 2 gives an example of goods that are last processed in New Zealand to show, in particular, how allowable expenditure on materials, allowable factory cost and total factory cost are worked out.

Definitions

  "153B. In this Division:

'allowable factory cost', in relation to preference claim goods and to the factory at which the last process of their manufacture was performed, means the sum of:

     (a) the allowable expenditure of the factory on materials in respect of the goods worked out under section 153D; 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;

'Developing Country' has the same meaning as in the Customs Tariff Act 1987 and includes a place that, for the purposes of that Act, is to be treated as a Developing Country;

'factory', in relation to preference claim goods, means:

     (a) if the goods are claimed to be the manufacture of a particular preference country—the place in that country where the last process in the manufacture of the goods was performed; and

     (b) if the goods are claimed to be the manufacture of a preference country that is a Developing Country but not a particular Developing Country—the place in Papua New Guinea or in a Forum Island Country where the last process in the manufacture of the goods was performed;

'Forum Island Country' has the same meaning as in the Customs Tariff Act 1987;

'inner container' includes any container into which preference claim goods are packed, other than a shipping or airline container, pallet or other similar article;

'manufacturer', in relation to preference claim goods, means the person undertaking the last process in their manufacture;

'materials', in relation to preference claim goods, means:

  (a) if the goods are unmanufactured raw products—those products; and

     (b) if the goods are manufactured goods—all matter or substances used or 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