Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIf paragraphs 153YK(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:
(a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of these Regulations; and
(b) if that packaging material or container is a non - originating material--for the purposes of Part 3 of these Regulations and regulation 4.1, that packaging material or container is taken to be a non - originating material used in the production of the goods; and
(c) if that packaging material or container is an originating
material--for the purposes of Part 3 of these Regulations and
regulation 4.1, that packaging material or container is taken to be an
originating material used in the production of the goods.