Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIf paragraphs 153ZME(8)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:
(a) the value of the accessories, spare parts or tools must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and
(b) if the accessories, spare parts or tools are non - originating materials--for the purposes of sections 6 and 8 of this instrument, those accessories, spare parts or tools are taken to be non - originating materials used in the production of the goods; and
(c) if the accessories, spare parts or tools are originating materials--for the purposes of sections 7 and 8 of this instrument, those accessories, spare parts or tools are taken to be originating materials used in the production of the goods.