Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 1/15)
Character Range: 1010659–1013213

154  Interpretation
 (1) In this Division, unless the contrary intention appears:
about the same time has the meaning given by subsection (2).
acquire, in relation to goods, includes purchase, receive in exchange for other goods, take on lease, take on hire, take on hire‑purchase and take under licence.
Australian inland freight, in relation to imported goods, means:
 (a) if any amount (other than an amount of an Australian inland 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:
 (i) the transportation of the goods on or after their importation into Australia; or
 (ii) the obtaining of any commercial or other documentation required in respect of the transportation referred to in subparagraph (i) or in respect of the importation of the goods;
  and a Collector is satisfied of the correctness of that amount—that amount;
 (b) if any amount (other than an amount of Australian inland 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 provision of a service referred to in subparagraph (a)(i) or (ii) 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 Australian inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) but 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 payable in respect of the provision of the same service to a trader in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, on or after their importation into 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.
Australian inland 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 on or after importation into Australia and a Collector is satisfied of the correctness of