Document ID: chunk:federal_register_of_legislation:C2025C00043:section:12
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 12
Character Range: 23893–24734

12  Classes of countries and places in relation to which special rates apply
  For the purposes of this Act:
 (a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and
 (b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and
 (c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and
 (d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and
 (e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.