Document ID: chunk:federal_register_of_legislation:F2022C00011:reg:4
Version: federal_register_of_legislation:F2022C00011
Segment Type: reg
Provision Reference: reg 4
Character Range: 2739–3944

4  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.
  In this instrument:
Act means the Product Emissions Standards (Excise) Charges Act 2017.
GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
GST exclusive market value has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
passes the manufacture threshold: see subsection 5(5).
price: the price of an emissions‑controlled product when first supplied is:
 (a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and
 (b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.
product price of an emissions‑controlled product means:
 (a) if the price of the product when a person makes a first supply of the product is less than $10,000—that price; or
 (b) otherwise—$10,000.
supply has the same meaning as in the Product Emissions Standards Act 2017.

Part 2—Charge on the manufacture of emissions‑controlled products