Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p11
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 11/15)
Character Range: 1034571–1037270

purchaser free of charge or at a reduced price as a Collector considers should be apportioned to the production of the imported goods:
 (a) an amount equal to:
 (i) where the subsidiary goods relate to work goods and were available generally to the public in Australia or elsewhere at the time of acquisition by the purchaser (in this definition called available goods)—the cost to the public of acquiring the available goods;
 (ii) where the subsidiary goods (other than available goods) were acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition—the value of the subsidiary goods at the time of acquisition by the purchaser;
 (iii) where the subsidiary goods (other than available goods) were acquired by the purchaser from a person who was related to the purchaser at the time of acquisition and who did not produce the goods—the value of the subsidiary goods at the time of acquisition by the purchaser; or
 (iv) where the subsidiary goods (other than available goods) were produced by the purchaser or by a person who was related to the purchaser at the time of the production of the goods—the cost of that production;
 (b) the cost of transporting the subsidiary goods (other than goods that relate to work goods) after their acquisition or production by the purchaser to the place of production of the production materials or production tooling, as the case requires;
 (c) the cost of repairs and modifications of subsidiary goods, (other than goods that relate to work goods), after their acquisition or production by the purchaser;
 (d) the cost of repairs and modifications outside Australia of subsidiary goods that relate to work goods after the acquisition or production of the subsidiary goods by the purchaser;
 (e) an amount equal to:
 (i) where the subsidiary services were supplied by a person who was not related to the purchaser at the time of the supply—the value of the subsidiary services at the time of that supply; or
 (ii) in any other case—such amount as the Collector determines to be the value of the subsidiary services;
 (f) the cost of the supply of any further services in relation to the subsidiary services (other than services that relate to work services);
 (g) the cost of the supply outside Australia of any further services in relation to the subsidiary services that relate to work services.
purchaser's tooling costs, in relation to imported goods, means such part of the sum of the following amounts relating to production tooling supplied, directly or indirectly, by the purchaser free of charge or at a reduced price as a Collector considers should be apportioned to the production of the imported goods: