Document ID: chunk:federal_register_of_legislation:C2006A00166:clause:1_153zia
Version: federal_register_of_legislation:C2006A00166
Segment Type: clause
Provision Reference: sch 1 cl 153ZIA
Character Range: 1383–2883

153ZIA  Simplified outline

  The following is a simplified outline of this Division:

         • This Division defines New Zealand originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to New Zealand originating goods that are imported into Australia.
         • Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained in New Zealand or in New Zealand and Australia.
         • Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.
         • Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non‑originating materials only or from non‑originating materials and originating materials.
         • Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.
         • Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.
         • Subdivision G sets out when goods are New Zealand originating goods because their last process of manufacture is performed in New Zealand. It is repealed on 1 January 2012.
         • Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.