Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_5:p12
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 12/12)
Character Range: 879435–880349

of the Commonwealth, other than:
 (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (b) the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999; or
 (c) the A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999.
customs value, in relation to goods, means the customs value of the goods for the purposes of Division 2 of Part VIII of the Customs Act 1901.
dealer in precious metal means an entity that satisfies the Commissioner that a principal part of *carrying on its *enterprise is the regular supply and acquisition of *precious metal.
decreasing adjustment means an amount arising under one of the following provisions:

Decreasing adjustments
Item                    Provision                                                               Subject matter