Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p10
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 10/15)
Character Range: 1032014–1034802

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 treat.
production assist costs, in relation to imported goods (including imported goods that are comparable goods or derived goods in relation to other imported goods), means the sum of:
 (a) the purchaser's material costs;
 (b) the purchaser's tooling costs;
 (c) the purchaser's work costs; and
 (d) the purchaser's subsidiary costs;
in relation to those first‑mentioned imported goods.
production materials, in relation to the imported goods, means:
 (a) materials, components or other goods that form part of the imported goods; and
 (b) materials consumed in the production of the imported goods.
production tooling, in relation to imported goods, means tools, dies, moulds or other machinery or equipment used in the production of the imported goods.
production work means art work, design work, development work and engineering work and includes models, plans and sketches.
purchaser, in relation to imported goods, means the purchaser under the import sales transaction for the goods.
purchaser's material costs, in relation to imported goods, means the sum of the following amounts relating to production materials supplied, directly or indirectly, by the purchaser free of charge or at a reduced cost:
 (a) an amount equal to:
 (i) where the materials were acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition—the value of the materials at the time of acquisition by the purchaser;
 (ii) where the materials 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 materials—the value of the materials at the time of acquisition by the purchaser; or
 (iii) where the materials were produced by the purchaser or by a person who was related to the purchaser at the time of production of the goods—the cost of production;
 (b) the cost of transporting the materials after their acquisition or production by the purchaser to the place of production of the imported goods;
 (c) the cost of repairs and modifications of the materials after their acquisition or production by the purchaser.
purchaser's subsidiary costs, in relation to imported goods, means such part of the sum of the following amounts relating to subsidiary goods, or subsidiary services, 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:
 (a) an amount equal to:
 (i) where the subsidiary goods relate to work goods and were available