Document ID: chunk:federal_register_of_legislation:C2025C00155:section:269tab:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 269TAB (pt 1/3)
Character Range: 1781245–1783842

269TAB  Export price
 (1) For the purposes of this Part, the export price of any goods exported to Australia 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 purchase of the goods by the importer was an arms length transaction;
  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; or
 (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); and
 (ii) the purchase of the goods by the importer was not an arms length transaction; and
 (iii) the goods are subsequently sold by the importer, in the condition in which they were imported, to a person who is not an 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.
 (2) A reference in paragraph (1)(b) to prescribed deductions in relation to a sale of goods that have been exported to Australia shall be read as a reference to:
 (a) any duties of Customs or sales tax paid or payable on the goods; and
 (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 (1)(b), is to be regarded as the rate of profit on the sale by the importer.
 (2A) If an export price of goods exported to Australia is being ascertained for the purposes of conducting a review of anti‑dumping measures under Division 5, the price may, despite subsection (1), be determined by the Minister in accordance with subsection (2B) if:
 (a) the price is being ascertained in relation to an exporter of those goods (whether the review is of the measures as they affect a particular exporter of those goods, or as they affect exporters of those goods generally); and
 (b) the Minister determines that there is insufficient or unreliable information to ascertain the price due to an absence or low volume of exports of those goods to Australia