Customs Act 1901

PART VIII - THE DUTIES  

Division 2 - Valuation of Imported Goods  

SECTION 154   INTERPRETATION  

154(1)    

In this Division, unless the contrary intention appears:

"about the same time"
has the meaning given by subsection (2);

"acquire"
, in relation to goods, includes purchase, receive in exchange for other goods, take on lease, take on hire, take on hire-purchase and take under licence;

"Australian inland freight"
, in relation to imported goods, means:

(a) if any amount (other than an amount of an Australian inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:

(i) the transportation of the goods on or after their importation into Australia; or

(ii) the obtaining of any commercial or other documentation required in respect of the transportation referred to in subparagraph (i) or in respect of the importation of the goods:

and a Collector is satisfied of the correctness of that amount -

that amount;

(b) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable - such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, on or after their importation into Australia;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"Australian inland insurance"
, in relation to imported goods, means:

(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods on or after importation into Australia and a Collector is satisfied of the correctness of that amount - that amount;

(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would by payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b) whichever is applicable - such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"buying commission"
has the meaning given by section 155;

"comparable goods"
, in relation to imported goods, means:

(a) the imported goods;

(b) identical goods; or

(c) similar goods;

"computed value"
, in relation to imported goods, has the meaning given by section 161F ;

"computed valued goods"
means exporter's goods:

(a) whose owner has, before the payment of duty in respect of the goods (whether before or after any determination of a value of the goods) requested a Collector to take their customs value to be their computed value in preference to their deductive value; and

(b) whose computed value can be determined by the Collector;

"customs value"
, in relation to imported goods, has the meaning given by section 159 ;

"deductible administrative costs"
, in relation to goods in a sale, means any costs that are payable on or after the importation of the goods into Australia in relation to the activities of, or services performed by, any local, State or Commonwealth public authorities or officers, any licensed Customs broker, or any other person in Australia, in connection with the importation and subsequent delivery of the goods;

"deductible financing costs"
, in relation to goods in a sale, means any interest payable under a written contract, agreement or arrangement under which the purchaser is permitted to delay the payment of the price in return for the payment of that interest (whether or not also in return for an increase in the price or for the payment of an additional amount), being a contract, agreement or arrangement entered into between the purchaser and the vendor or another person in relation to the purchase of the goods, where:

(a) the interest is distinguished to the satisfaction of a Collector from the price actually paid or payable for the goods;

(b) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that identical or similar goods are actually sold at the last-mentioned price - the purchaser so demonstrates; and

(c) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that the rate of the interest does not exceed the rate of interest in similar contracts, agreements or arrangements entered into in the country where, and at the time when, finance under the first-mentioned contract, agreement or arrangement was provided - the purchaser so demonstrates;

"deductive (contemporary sales) value"
, in relation to imported goods, has the meaning given by section 161C ;

"deductive (derived goods sales) value"
, in relation to imported goods, has the meaning given by section 161E ;

"deductive (later sales) value"
, in relation to imported goods, has the meaning given by section 161D ;

"deductive value"
, in relation to imported goods, means their:

(a) deductive (contemporary sales) value;

(b) deductive (later sales) value; or

(c) deductive (derived goods sales) value;

"exempted container"
means a container that:

(a) is not a pallet; and

(b) is or has been permitted to be temporarily imported into Australia free of Customs duty under section 162A ;

"exempted pallet"
means a pallet that is or has been permitted to be temporarily imported into Australia free of Customs duty under either section 162A or 162B ;

"exporter's goods"
means imported goods exported to Australia by their producer;

"fall-back value"
, in relation to imported goods, has the meaning given by section 161G ;

"foreign inland freight"
, in relation to imported goods, means:

(a) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:

(i) the transportation of the goods within a foreign country before they left their place of export; or

(ii) the obtaining of any commercial or other documentation (other than documentation required in respect of overseas freight or overseas insurance) required in respect of the transportation referred to in subparagraph (i) or in respect of the transportation of the goods from the foreign country concerned;

and a Collector is satisfied of the correctness of that amount - that amount;

(b) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of service referred to in subparagraph (a)(i) or (ii) and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable - such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader, in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, before leaving the same place of export;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"foreign inland insurance"
, in relation to imported goods, means:

(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods within a foreign country before they left their place of export and a Collector is satisfied of the correctness of that amount - that amount;

(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable - such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"identical goods"
, in relation to imported goods, has the meaning given by section 156 ;

"identical goods value"
, in relation to imported goods, has the meaning given by section 161A ;

"import sales transaction"
, in relation to imported goods, means:

(a) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to customs control and it was also a contract for their exportation from a foreign country - that contract;

(b) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to customs control and it was not also a contract for their exportation from a foreign country - that contract; or

(c) where there were 2 or more contracts of sale for the importation of the goods into Australia entered into before they became subject to customs control - whichever of the contracts was made last;

and includes:

(d) any contract, agreement or arrangement, whether formal or informal, to which the vendor, the purchaser or an agent of, or a person related to, the vendor or purchaser is a party that provides for an increase in the value of the goods the subject of the contract of sale referred to in paragraph (a), (b) or (c) prior to their importation; and

(e) any other contract, agreement or arrangement relating to the contract of sale referred to in paragraph (a), (b) or (c) that a Collector determines is so closely connected with that contract and to the goods the subject of that contract that together they form a single transaction;

"overseas freight"
, in relation to imported goods, means:

(a) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount - that amount;

(b) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the transportation referred to in paragraph (a), the goods concerned are not self transported goods and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader in respect of the transportation referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable - such an amount, as a Collector determines, having regard to the ordinary costs of the transportation of goods of the same class as the imported goods:

(i) if the imported goods are self transported goods - under the most commercially viable conditions; or

(ii) if the imported goods are not self transported goods - under the same conditions as the imported goods;

by a person who is not related to a trader of goods of that class, between the same foreign country and Australia;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"overseas insurance"
, in relation to imported goods, means:

(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount - that amount;

(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a), the goods concerned are not self transported goods, and a Collector:

(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and

(ii) is satisfied of the correctness of that amount;

that amount; or

(c) if any amount was paid or is payable in respect of insurance of a kind referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b) whichever is applicable - such an amount as a Collector determines, having regard to the ordinary cost of insurance in relation to the transportation of goods of the same class as the imported goods:

(i) if the imported goods are self transported goods - under the most commercially viable conditions; or

(ii) if the imported goods are not self transported goods - under the same conditions as the imported goods;

where the insurer is not related to a trader of the transported goods;

or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs;

"place of export"
, in relation to imported goods, means:

(a) where, while in the country from which they were exported the goods were posted to Australia - the place where they were so posted;

(b) where, while in the country from which they were exported, the goods, not being goods referred to in paragraph (a), were packed in a container - the place where they were so packed;

(c) where the goods, being self transported goods, were exported from a country by sea or air - the place, or last place, in that country from which the goods departed for Australia;

(d) where the goods, not being goods referred to in paragraph (a), (b) or (c), were exported from a country by sea or air - the place, or first place, in that country where the goods were placed on board a ship or aircraft for export from that country;

(e) where the goods, not being goods referred to in paragraph (a), (b), (c) or (d), were exported from a country by land, or by river, canal or other inland waterway - the place at which the goods finally crossed the border from that country into another country in the course of their transportation to Australia; or

(f) in any other case - a place determined by a Collector;

"price"
, in relation to goods the subject of a contract of sale, means an amount determined by a Collector, after disregarding rebates in relation to those goods, to be the sum of:

(a) all payments that have been made, or are to be made, directly or indirectly, in relation to such goods, by or on behalf of the purchaser:

(i) to the vendor;

(ii) to any person related to the vendor unless a Collector is satisfied that the vendor has not derived and will not derive any direct or indirect benefit from the payment; or

(iii) to any other person for the direct or indirect benefit of the vendor;

in accordance with the contract of sale; and

(b) all payments that have been made, or are to be made, directly or indirectly, in relation to such goods, by or on behalf of the purchaser:

(i) to the vendor;

(ii) to any person related to the vendor unless a Collector is satisfied that the vendor has not derived and will not derive any direct or indirect benefit from the payment; or

(iii) to any other person for the direct or indirect benefit of the vendor;

under any other contract, agreement or arrangement, whether formal or informal, being a contract, agreement or arrangement for the doing of anything to increase the value of the goods or that a Collector is satisfied is so closely connected with the contract of sale referred to in paragraph (a) and to the goods the subject of that contract that together they form a single transaction;

whether the payment is made in money or by letter of credit, negotiable instrument or otherwise, and includes:

(c) the value, as determined by a Collector, of any goods or services supplied, or to be supplied, by, or on behalf of, the purchaser as part of the consideration passing from the purchaser under the contract of sale referred to in paragraph (a); and

(d) the value, as determined by a Collector, of any goods or services supplied, or to be supplied, directly or indirectly, by, or on behalf of, the purchaser:

(i) to the vendor;

(ii) to any person related to the vendor unless the Collector is satisfied that the vendor has not derived and will not derive any direct or indirect benefit from the payment; or

(iii) to any other person for the direct or indirect benefit of the vendor;

under a contract, agreement or arrangement of the kind referred to in paragraph (b);

but does not include the amount of any duty of Customs (including any dumping or countervailing duty imposed under the Customs Tariff (Anti-Dumping) Act 1975 ), any sales tax, or any other duty or tax, that is payable by law because of the importation into, or subsequent use, sale or disposition in, Australia of the goods;

"price related costs"
, in relation to imported goods, means:

(a) production assist costs in respect of the goods;

(b) packing costs for materials and labour paid or payable, directly or indirectly, by or on behalf of the purchaser in respect of the goods (including, but without limiting the generality of the foregoing, costs of fumigating, cleaning, coating, wrapping or otherwise preparing the goods for their exportation from a foreign country or otherwise placing them in the condition in which they are imported into Australia, but not including the cost of any exempted pallet or exempted container concerned in their exportation);

(c) foreign inland freight and foreign inland insurance in relation to the goods paid or payable, directly or indirectly, by or on behalf of the purchaser;

(d) commission, other than a buying commission, or brokerage, paid or payable, directly or indirectly, by or on behalf of the purchaser in respect of the goods; or

(e) all royalties or licence fees paid or payable, directly or indirectly, by or on behalf of the purchaser to the vendor or to another person under the import sales transaction, not being royalties or licence fees:

(i) that do not relate to the imported goods in the condition, or substantially in the condition, in which they are imported into Australia;

(ii) whose only relationship to the imported goods in the condition in which they are imported into Australia is insubstantial or incidental;

(iii) that are merely for the right to reproduce the imported goods within Australia; or

(iv) that are payable for the assembly, erection, construction or maintenance of imported goods after their importation into Australia or for any technical assistance in respect of the goods after their importation; and

(f) the whole or any part of the proceeds of any subsequent use, resale or disposal of the goods, by or on behalf of the purchaser, that have accrued, or will accrue, to the vendor;

"produce"
includes grow, manufacture, mine, process and treat;

"production assist costs"
, in relation to imported goods (including imported goods that are comparable goods or derived goods in relation to other imported goods), means the sum of:

(a) the purchaser ' s material costs;

(b) the purchaser ' s tooling costs;

(c) the purchaser ' s work costs; and

(d) the purchaser ' s subsidiary costs;

in relation to those first-mentioned imported goods;

"production materials"
, in relation to the imported goods, means:

(a) materials, components or other goods that form part of the imported goods; and

(b) materials consumed in the production of the imported goods;

"production tooling"
, in relation to imported goods, means tools, dies, moulds or other machinery or equipment used in the production of the imported goods;

"production work"
means art work, design work, development work and engineering work and includes models, plans and sketches;

"purchaser"
, in relation to imported goods, means the purchaser under the import sales transaction for the goods;

"purchaser's material costs"
, in relation to imported goods, means the sum of the following amounts relating to production materials supplied, directly or indirectly, by the purchaser free of charge or at a reduced cost:

(a) an amount equal to:

(i) where the materials were acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition - the value of the materials at the time of acquisition by the purchaser;

(ii) where the materials were acquired by the purchaser from a person who was related to the purchaser at the time of acquisition and who did not produce the materials - the value of the materials at the time of acquisition by the purchaser; or

(iii) where the materials were produced by the purchaser or by a person who was related to the purchaser at the time of production of the goods - the cost of production;

(b) the cost of transporting the materials after their acquisition or production by the purchaser to the place of production of the imported goods;

(c) the cost of repairs and modifications of the materials after their acquisition or production by the purchaser;

"purchaser's subsidiary costs"
, in relation to imported goods, means such part of the sum of the following amounts relating to subsidiary goods, or subsidiary services, supplied, directly or indirectly, by the purchaser free of charge or at a reduced price as a Collector considers should be apportioned to the production of the imported goods:

(a) an amount equal to:

(i) where the subsidiary goods relate to work goods and were available generally to the public in Australia or elsewhere at the time of acquisition by the purchaser (in this definition called " available goods " ) - the cost to the public of acquiring the available goods;

(ii) where the subsidiary goods (other than available goods) were acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition - the value of the subsidiary goods at the time of acquisition by the purchaser:

(iii) where the subsidiary goods (other than available goods) were acquired by the purchaser from a person who was related to the purchaser at the time of acquisition and who did not produce the goods - the value of the subsidiary goods at the time of acquisition by the purchaser; or

(iv) where the subsidiary goods (other than available goods) were produced by the purchaser or by a person who was related to the purchaser at the time of the production of the goods - the cost of that production;

(b) the cost of transporting the subsidiary goods (other than goods that relate to work goods) after their acquisition or production by the purchaser to the place of production of the production materials or production tooling, as the case requires;

(c) the cost of repairs and modifications of subsidiary goods, (other than goods that relate to work goods), after their acquisition or production by the purchaser;

(d) the cost of repairs and modifications outside Australia of subsidiary goods that relate to work goods after the acquisition or production of the subsidiary goods by the purchaser;

(e) an amount equal to:

(i) where the subsidiary services were supplied by a person who was not related to the purchaser at the time of the supply - the value of the subsidiary services at the time of that supply; or

(ii) in any other case - such amount as the Collector determines to be the value of the subsidiary services;

(f) the cost of the supply of any further services in relation to the subsidiary services (other than services that relate to work services);

(g) the cost of the supply outside Australia of any further services in relation to the subsidiary services that relate to work services;

"purchaser ' s tooling costs"
, in relation to imported goods, means such part of the sum of the following amounts relating to production tooling supplied, directly or indirectly, by the purchaser free of charge or at a reduced price as a Collector considers should be apportioned to the production of the imported goods:

(a) an amount equal to:

(i) where the tooling was acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition - the value of the tooling at the time of acquisition by the purchaser;

(ii) where the tooling was acquired by the purchaser from a person who was related to the purchaser at the time of acquisition and who did not produce the tooling - the value of the tooling at the time of acquisition by the purchaser; or

(iii) where the tooling was produced by the purchaser or by a person who was related to the purchaser at the time of production of the tools - the cost of production;

(b) the cost of transporting the tooling after its acquisition or production by the purchaser to the place of production of the imported goods;

(c) the cost of repairs and modifications of the tooling after its acquisition or production by the purchaser;

"purchaser ' s work costs"
, in relation to imported goods, means such part of the sum of the following amounts relating to work goods, or work services, supplied, directly or indirectly, by the purchaser free of charge or at a reduced price, as a Collector considers should be apportioned to the production of the imported goods:

(a) an amount equal to:

(i) where the work goods were available generally to the public in Australia or elsewhere at the time of acquisition by the purchaser (in this definition called " available goods " ) - the cost to the public of acquiring the goods;

(ii) where the work goods (other than available goods) were acquired by the purchaser from a person who was not related to the purchaser at the time of acquisition - the value of the work goods at the time of acquisition by the purchaser;

(iii) where the work goods (other than available goods) were acquired by the purchaser from a person who was related to the purchaser at the time of acquisition and who did not produce the work goods - the value of the work goods at the time of acquisition by the purchaser; or

(iv) where the work goods (other than available goods) were produced by the purchaser or by a person who was related to the purchaser at the time of the production of the work goods - the cost of that production;

(b) the cost of transporting the work goods, after their acquisition or production by the purchaser to the place of production of the imported goods;

(c) the cost of repairs and modifications outside Australia of the work goods after their acquisition by the purchaser;

(d) an amount equal to:

(i) where the work services were supplied by a person who was not related to the purchaser at the time of the supply - the value of the work services at the time of that supply; or

(ii) in any other case - such amount as the Collector determines to be the value of the work services;

(e) the cost of the supply outside Australia of any further services in relation to the work services;

rebate
, in relation to goods the subject of a contract for sale, means any rebate of, or other decrease in, the amount that would constitute the price of the goods other than such a rebate or decrease the benefit of which has been received when that amount is being determined.

"related"
, in relation to persons, has the meaning given by subsection (3);

"request goods"
means goods whose owner has requested a Collector to determine their deductive (derived goods sales) value;

"royalty"
, in relation to imported goods, means royalty within the meaning given by section 157 ;

"self transported goods"
means:

(a) a ship imported otherwise than in another ship or an aircraft; or

(b) an aircraft imported otherwise than in a ship or another aircraft;

"similar goods"
, in relation to imported goods, has the meaning given by section 156 ;

"similar goods value"
, in relation to imported goods, has the meaning given by section 161B ;

"subsidiary goods"
, in relation to imported goods, means goods supplied, directly or indirectly, by the purchaser in relation to the production of production materials, production tooling, work goods, or work services, supplied, directly or indirectly by the purchaser (whether or not free of charge or at a reduced cost) in relation to the production of the imported goods;

"subsidiary services"
, in relation to imported goods, means services supplied, directly or indirectly, by the purchaser in relation to the production of production materials, production tooling, work goods, or work services, supplied, directly or indirectly by the purchaser (whether or not free of charge or at a reduced cost) in relation to the production of the imported goods;

"trade mark"
means a mark of a kind capable of registration under the Trade Marks Act 1955 , whether or not it is registered under that Act or any other law, but does not include a mark that relates to a service;

"trader"
, in relation to goods, means a vendor, exporter, purchaser or importer of the goods;

"transaction value"
, in relation to imported goods, has the meaning given by section 161 ;

"transportation"
includes transportation by post and storage or handling incidental to transportation;

"value unrelated amount"
, in relation to goods in a sale, means:

(a) where the sale is on commission - the amount of commission usually earned in connection with the sale of other goods of the same class and in the same quantity as the goods in the sale, being a sale of other goods in Australia at the same trade level as the first-mentioned goods;

(b) where the sale is not on commission - the amount usually added for profit and general expenses (including all costs, direct or indirect, of marketing), taken as a whole, in connection with the sale of other goods of the same class or kind and in the same quantity as the goods in the sale, being a sale of other goods in Australia at the same trade level as the first-mentioned goods;

(c) Australian inland freight and Australian inland insurance in respect of the goods in the sale or of the goods from which the goods in the sale were derived;

(d) the amount of any duties of Customs and other taxes payable because of the importation into, or the sale in, Australia of the goods in the sale or of goods from which the goods in the sale were derived; and

(e) overseas freight and overseas insurance in relation to the goods in the sale or of the goods from which the goods in the sale were derived;

"value unrelated matter"
(Repealed by No 82 of 2002)

"vendor"
, in relation to imported goods, means the vendor under the import sales transaction for the goods;

"work goods"
, in relation to imported goods, means goods relating to production work that was:

(a) required for the production of the imported goods; and

(b) undertaken outside Australia;

"work services"
, in relation to imported goods, means services relating to production work that was:

(a) required for the production of the imported goods; and

(b) undertaken outside Australia.

154(2)    
For the purposes of this Division, an event occurs about the same time as another event if the first event occurs:

(a) on the same day as the other event; or

(b) within the 45 days immediately before, or the 45 days immediately after, the day on which the other event occurs.

154(3)    
For the purpose of this Division, 2 persons shall be deemed to be related to each other if, and only if:

(a) both being natural persons:

(i) they are members of the same family; or

(ii) one of them is an officer or director of a body corporate controlled, directly or indirectly, by the other;

(b) both being bodies corporate:

(i) both of them are controlled, directly or indirectly, by a third person (whether or not a body corporate);

(ii) both of them together control, directly or indirectly, a third body corporate;

(iii) the same person (whether or not a body corporate) is in a position to cast, or control the casting of, 5% or more of the maximum number of votes that might be cast at a general meeting of each of them;

(c) one of them, being a body corporate, is, directly or indirectly, controlled by the other (whether or not a body corporate);

(d) one of them, being a natural person, is an employee, officer or director of the other (whether or not a body corporate); or

(e) they are members of the same partnership.

Note: In relation to the reference to member of a family in subparagraph (3)(a)(i), see also section 4AAA .

154(4)    
A person, whether or not a body corporate, shall be taken to control another body corporate for the purposes of subsection (3) if that person has the capacity to impose any restraint or restrictions upon, or to exercise any direction over, that other body corporate.

154(5)    
Without, by implication, affecting the meaning of any reference to an owner of goods in any other provision of this Act, a reference in this Division to the owner of goods, being a ship or aircraft, shall not be taken to include a person acting as agent for the owner or receiving freight or other charges payable in respect of the ship or aircraft.