Document ID: chunk:federal_register_of_legislation:C2004A03485:body:0:p3
Version: federal_register_of_legislation:C2004A03485
Segment Type: other
Provision Reference: 
Character Range: 4963–7691

such produce or manufacture under this section.
"(3) Notwithstanding subsections (5), (6) and (7), goods are not the produce or manufacture of New Zealand for the purposes of this Act unless:
     (a) they have been shipped to Australia from New Zealand; and
     (b) either:
         (i) they have not been transhipped; or
         (ii) the Collector is satisfied that, when they were shipped from New Zealand, their intended destination was Australia.
"(4) Notwithstanding subsections (5), (6) and (12), goods are not the produce or manufacture of Canada for the purposes of this Act unless:
     (a) they have been shipped to Australia from Canada; and

     (b) either:
         (i) they have not been transhipped; or
         (ii) the Collector is satisfied that, when they were shipped from Canada, their intended destination was Australia.
"(5) For the purposes of this Act, goods are the produce of a country if they are its unmanufactured raw products.
"(6) For the purposes of this Act, goods are the manufacture of a country, being New Zealand, Papua New Guinea, Canada or a country that is not a Preference Country, if they were wholly manufactured in the country from one or more of:
     (a) unmanufactured raw products;
     (b) materials wholly manufactured in one or both of Australia and the country; and
     (c) materials imported into the country that the Comptroller has determined, by notice in writing published in the Gazette, to be manufactured raw materials of the country.
"(7) For the purposes of this Act, goods are the manufacture of New Zealand if:
     (a) the last process in their manufacture was performed in New Zealand; and
     (b) not less than 50%, or, where the goods are in a class in respect of which the Comptroller has determined, by notice in writing published in the Gazette, that another percentage is appropriate, that other percentage, of their factory or works cost is represented by the value of labour or materials, or of labour and materials, of New Zealand or of Australia and New Zealand.
"(8) For the purposes of this Act, goods are the manufacture of a country, being Papua New Guinea or a Forum Island Country, if:
     (a) the last process in their manufacture was performed in the country; and
     (b) not less than 50%, or, where the goods are in a class in respect of which the Comptroller has determined, by notice in writing published in the Gazette, that a lesser percentage is appropriate, that lesser percentage, of their factory or works cost is represented by the value of labour or materials, or of labour and materials, of one or more of Australia, Papua New Guinea and Forum Island Countries.
"(9) For the purposes of this Act, goods are the manufacture