Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:2_153ua:p1
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 2 cl 153UA (pt 1/2)
Character Range: 6748–9770

153UA  Definitions

  In this Division:

allowable cost to manufacture has the meaning given by section 153W.

allowable expenditure by the principal manufacturer on labour has the meaning given by section 153WB.

allowable expenditure by the principal manufacturer on materials has the meaning given by section 153WA.

allowable expenditure by the principal manufacturer on overheads has the meaning given by section 153WC.

Certificate of Origin means a certificate that complies with the requirements of Annex 2A of SAFTA.

cultivate includes cultivate by a process of aquaculture.

input means any matter or substance used or consumed in the manufacture or production of a material, other than a matter or substance that is treated as an overhead.

manufacture means the creation of an article essentially different from the matters or substances that go into such manufacture and does not include the following activities (whether performed alone or in combination with each other):
 (a) restoration or renovation processes such as repairing, reconditioning, overhauling or refurbishing;
 (b) minimal operations;
 (c) quality control inspections.

material means any matter or substance purchased by the principal manufacturer of the goods and used or consumed in the processing of the goods, other than any matter or substance that is treated as an overhead.

minimal operations means pressing, labelling, ticketing, packaging and preparation for sale, or any similar process, whether conducted alone or in combination with each other.

partly manufactured in Singapore, in relation to goods, has the meaning given by section 153VB.

person includes partnerships and unincorporated associations.

principal manufacturer, in relation to goods, means the person in Singapore who performs, or has had performed on its behalf, the last process of manufacture of the goods.

process means any operation performed on goods, and includes:
 (a) a process of manufacture; and
 (b) minimal operations; and
 (c) quality control inspections.

produce, in relation to wholly obtained goods, means grow, mine, harvest, fish, hunt, gather, trap, capture, farm, cultivate or otherwise obtain wholly obtained goods.

SAFTA means the Singapore‑Australia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.

Note: In 2003 the text of the Agreement was accessible on the Internet through the web site of the Department of Foreign Affairs and Trade.

total cost to manufacture has the meaning given by section 153X.

total expenditure by the principal manufacturer on materials has the meaning given by section 153XA.

total expenditure by the principal manufacturer on overseas processing costs has the meaning given by section 153XB.

unmanufactured raw products means:
 (a) natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and includes:
 (i) animals and products obtained from animals, including greasy wool;