(1)

For the purpose of working out RVC under regulation 3.3, and working out the net cost of a good under regulation 3.4, in respect of a motor vehicle:

(a)

a calculation may be averaged over a producer's fiscal year, using 1 of the following categories:

(i)

the same model line of motor vehicle, in the same class of motor vehicles produced in the same factory in the US;

(ii)

the same class of motor vehicles produced in the same factory in the US;

(iii)

the same model line of motor vehicle produced in the same factory in the US; and

(b) the averaging may be done using:
(i) all motor vehicles in a category; or

(ii)

all motor vehicles in a category that are exported to Australia.

(2)

For the purpose of working out RVC under regulation 3.3, and working out the net cost of a good under regulation 3.4, in respect of automotive components that are produced in the same factory:

(a)

a calculation may be averaged over the fiscal year of the motor vehicle producer to which the automotive component is sold if the automotive component was produced during that fiscal year; and

(b)

the calculation may be averaged over any quarter or month of the fiscal year of the motor vehicle producer to which the automotive component is sold if the automotive component was produced during that quarter or month; and

(c)

the calculation may be averaged over the fiscal year of the producer of the motor vehicle component if the automotive component was produced during that fiscal year; and

(d)

the averaging mentioned in paragraph (a), (b) or (c) may be done separately for automotive components sold to 1 or more motor vehicle producers; and

(e)

the averaging mentioned in paragraph (a), (b), (c) or (d) may be done separately for all automotive components that are imported into Australia.