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CUSTOMS AMENDMENT ACT (NO. 4) 1980 No. 171 of 1980 - SECT 3
When goods deemed to be the produce or manufacture of a country
3. Section 151 of the Principal Act is amended-
(a) by inserting in sub-section (2) ", or Part X," after "Part IX";
(b) by inserting after sub-section (3) the following sub-sections:
"(3A) For the purposes of Part X of Schedule 5 to the Customs Tariff Act 1966,
goods shall be treated as the manufacture of a country if-
(a) the process last performed in the manufacture of the goods was
performed in the country; and
(b) not less than one-half, or, in the case of goods included in a class
of goods in respect of which the Minister has determined, by notice
published in the Gazette, that, in relation to the country, a lesser
portion is appropriate, that portion, of the factory or works cost of
the goods is represented by the value of labour or materials, or of
labour and materials, of the country or of the country and one or more
of the following countries, that is to say, Australia and countries
that, at the time the goods are entered for home consumption, are
Forum Island Countries, other than a country that, by virtue of a
direction under sub- section (2) of section 12 of the Customs Tariff
Act 1966, is not to be treated as a Forum Island Country in relation
to the class of goods in which the goods are included.
"(3B) The Minister may, for the purposes of paragraph (b) of sub- section
(3A), determine that, in the case of goods included in a specified class of
goods, a specified portion is appropriate in relation to a specified Forum
Island Country or in relation to all Forum Island Countries.";
(c) by omitting from sub-section (4) "the last two preceding sub-sections"
and substituting "sub-sections (2), (3) and (3A)";
(d) by inserting in paragraphs (a) and (b) of sub-section (8) ", or Part X,"
after "Part IX"; and
(e) by inserting after sub-section (9) the following sub-section:
"(9A) In this section, 'Forum Island Country' has the same meaning as in the
Customs Tariff Act 1966.".
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