Document ID: chunk:federal_register_of_legislation:C2004A02808:body:0:p11
Version: federal_register_of_legislation:C2004A02808
Segment Type: other
Provision Reference: 
Character Range: 43612–46866

to in paragraph 5 (2) (b), or in sub-section 5 (2a), as the case may be, if the Minister is satisfied—
       (a) that the amount of the export price of those goods is less than the amount of the normal value of those goods; or

SCHEDULE 1—continued
Acts                                                                                                                                                                                                                                                                                                                    Amendments
                                                                                                                                                                                                                                                                                                                             (b) that, by reason of any circumstances, including the granting of rebates, refunds or other allowances, those goods have been carried, whether within the country of export for the purpose of exporting the goods to Australia or from the country of export to Australia or both, freight free or with the amount of freight paid or payable in respect of the carriage of the goods being less than the normal freight in relation to the goods.
"(2) For the purposes of this section, the export price of any goods referred to in sub-section (1) is—
     (a) where—
        (i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation); and
        (ii) the importer and the exporter are not business associates.
    the price paid or payable for the goods by the importer, other than any part of that price that represents a charge in respect of the transport of the goods after exportation or in respect of any other matter arising after exportation;
     (b) where—
        (i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation):
        (ii) the importer and the exporter are business associates: and
        (iii) the goods are subsequently sold by the importer, in the condition in which they were imported, to a person who is not a business associate of the importer,
     the price at which the goods were so sold by the importer to that person less the prescribed deductions; or
     (c) in any other case—the price that the Minister determines having regard to all the circumstances of the exportation.
"(3) A reference in paragraph (2) (b) to prescribed deductions in relation to a sale of goods shall be read as a reference to—
     (a) any duties of Customs or sales tax paid or payable on the goods;
     (b) any costs, charges or expenses arising in relation to the goods after exportation; and
     (c) the profit, if any, on the sale by the importer or, where the Minister so directs, an amount calculated in accordance with such rate as the Minister specifies in the direction as the rate that, for the purposes of paragraph (2) (b), is to be regarded as the rate of profit on the sale by the importer.
"(4) For the purposes