Document ID: chunk:federal_register_of_legislation:C2025C00043:clause:4_18
Version: federal_register_of_legislation:C2025C00043
Segment Type: clause
Provision Reference: sch 4 cl 18
Character Range: 2505875–2507313

18                                    Goods:                                                                                                                                                                                                                                                                                                    Free
                                      (a) that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or
                                      (b) that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where:
                                      (i) the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be re‑imported under any item of this Schedule; and
                                      (ii) the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth