Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p9
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 9/15)
Character Range: 1029517–1032241

behalf of, the purchaser:
 (i) to the vendor;
 (ii) to any person related to the vendor unless the Collector is satisfied that the vendor has not derived and will not derive any direct or indirect benefit from the payment; or
 (iii) to any other person for the direct or indirect benefit of the vendor;
  under a contract, agreement or arrangement of the kind referred to in paragraph (b);
but does not include the amount of any duty of Customs (including any dumping or countervailing duty imposed under the Customs Tariff (Anti‑Dumping) Act 1975), any sales tax, or any other duty or tax, that is payable by law because of the importation into, or subsequent use, sale or disposition in, Australia of the goods.
price related costs, in relation to imported goods, means:
 (a) production assist costs in respect of the goods;
 (b) packing costs for materials and labour paid or payable, directly or indirectly, by or on behalf of the purchaser in respect of the goods (including, but without limiting the generality of the foregoing, costs of fumigating, cleaning, coating, wrapping or otherwise preparing the goods for their exportation from a foreign country or otherwise placing them in the condition in which they are imported into Australia, but not including the cost of any exempted pallet or exempted container concerned in their exportation);
 (c) foreign inland freight and foreign inland insurance in relation to the goods paid or payable, directly or indirectly, by or on behalf of the purchaser;
 (d) commission, other than a buying commission, or brokerage, paid or payable, directly or indirectly, by or on behalf of the purchaser in respect of the goods; or
 (e) all royalties or licence fees paid or payable, directly or indirectly, by or on behalf of the purchaser to the vendor or to another person under the import sales transaction, not being royalties or licence fees:
 (i) that do not relate to the imported goods in the condition, or substantially in the condition, in which they are imported into Australia;
 (ii) whose only relationship to the imported goods in the condition in which they are imported into Australia is insubstantial or incidental;
 (iii) that are merely for the right to reproduce the imported goods within Australia; or
 (iv) that are payable for the assembly, erection, construction or maintenance of imported goods after their importation into Australia or for any technical assistance in respect of the goods after their importation; and
 (f) the whole or any part of the proceeds of any subsequent use, resale or disposal of the goods, by or on behalf of the purchaser, that have accrued, or will accrue, to the vendor.
produce includes grow, manufacture, mine, process and