Document ID: chunk:federal_register_of_legislation:C2004A03485:body:0:p4
Version: federal_register_of_legislation:C2004A03485
Segment Type: other
Provision Reference: 
Character Range: 7466–10094

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 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;
     (b) they were partly manufactured from materials the produce or manufacture of New Zealand, being materials:
         (i) any quantity of which could lawfully be imported into Australia; and

         (ii) that, if so imported, the duty of Customs in respect of which ascertained in accordance with sections 22, 24, 26 and 27 of the Customs Tariff Act 1987 would be 'free';
     (c) 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, New Zealand, Papua New Guinea and Forum Island Countries; and
     (d) not less than 25% 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 Papua New Guinea and Forum Island Countries.
"(10) For the purposes of this Act, goods are the manufacture of a country, being a Developing Country, if:
     (a) the last process in their manufacture was performed in the country; and
     (b) not less than 50% 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, Forum Island Countries and Developing Countries.
"(11) For the purposes of this Act, goods are the manufacture of a Developing Country, but not of any particular Developing Country, if:
     (a) the last process in their manufacture was performed in Papua New Guinea or a Forum Island Country;
     (b) they are not the manufacture of Papua New Guinea or a Forum Island Country under subsection (8) or (9); and
     (c) not less than 50% 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, Forum Island Countries and Developing Countries.
"(12) For the purposes of this Act, goods are the manufacture of a country, being Canada or a country that is not a Preference Country, if:
     (a) the last process in their manufacture was performed in the country; and
     (b)