Document ID: chunk:federal_register_of_legislation:C2025C00155:section:161e:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 161E (pt 2/2)
Character Range: 1075993–1077095

there were 2 or more such sales;
 (ii) derived goods were sold in those sales at 2 or more unit prices; and
 (iii) an equal number of units of derived goods were sold in those sales at 2 or more of those unit prices and that number was not exceeded by the number of units of derived goods sold in those sales at any other single particular unit price;
  the sale, or sales, at which derived goods were sold at the lower or lowest of the unit prices first‑mentioned in subparagraph (iii).
unit price, in relation to derived goods derived from imported goods and sold in a derived goods sale, means the price of the derived goods in that sale:
 (a) reduced by the sum of:
 (i) value unrelated amounts, in relation to the derived goods;
 (ii) deductible administrative costs in relation to the derived goods;
 (iii) deductible financing costs in relation to the derived goods; and
 (iv) the amount of the value added to the derived goods that is attributable to the assembly, packaging or further processing of the imported goods in Australia; and
 (b) divided by the number of units of the derived goods.