Commonwealth Numbered Regulations Commonwealth Numbered RegulationsIf paragraphs 153ZKO(7)(a), (b), (c), (d) and (e) of the Act are satisfied in relation to goods:
(a) the value of the accessories, spare parts, tools or instructional or other information materials covered by paragraph 153ZKO(7)(e) of the Act must be taken into account for the purposes of working out the regional value content of the goods under section 6 of this instrument; and
(b) for the purposes of sections 6 and 7 of this instrument, those accessories, spare parts, tools or instructional or other information materials are taken to be non-originating materials used in the production of the goods.