ACIS Administration Act 1999 (Repealed)
PART 1
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PRELIMINARY
SECTION 7
MEANING OF PRODUCTION OF GOODS AND PROVISION OF SERVICES IN AUSTRALIA
Assembly of components can be production
(1)
For the purposes of this Act, a person is taken to produce a thing even if the process of production consists entirely of assembling the thing from component parts and the person does not produce any of those component parts.
No production unless sale has occurred
(2)
For the purposes of this Act, a person is taken to produce a thing only at the time when the person sells the thing produced.
Production of engines
(3)
Subject to subsections (1) and (2), an engine is taken to have been produced in Australia if:
(a) the fitting of the crankshaft into the engine is carried out in Australia; and
(b) the engine has passed final quality control at the end of a production line in Australia.
Production of motor vehicles
(4)
Subject to subsections (1) and (2), a motor vehicle is taken to have been produced in Australia if the motor vehicle:
(a) has undergone a process of colour coated painting in Australia; and
(b) has passed final quality control at the end of a production line in Australia.
Production of engine components
(5)
Subject to subsections (1) and (2), an engine component is taken to have been produced in Australia if:
(a) at least one substantial process in the manufacture of the component is carried out in Australia; and
(b) the component has passed final quality control at the end of a production line in Australia.
Production of automotive components, automotive machine tools or automotive tooling
(6)
Subject to subsections (1) and (2), an automotive component, an automotive machine tool or automotive tooling is taken to have been produced in Australia if:
(a) at least one substantial process in the manufacture of the automotive component, automotive machine tool or automotive tooling is carried out in Australia; and
(b) the automotive component, automotive machine tool or automotive tooling, as the case requires, has passed final quality control at the end of a production line in Australia.
Provision of automotive services
(7)
An automotive service is taken to have been provided in Australia if:
(a) the design, development, engineering or production work comprising that service is carried out predominantly in Australia; and
(b) payment has been received for carrying out the service.
Assembly of components can be production
(1)
For the purposes of this Act, a person is taken to produce a thing even if the process of production consists entirely of assembling the thing from component parts and the person does not produce any of those component parts.
No production unless sale has occurred
(2)
For the purposes of this Act, a person is taken to produce a thing only at the time when the person sells the thing produced.
Production of engines
(3)
Subject to subsections (1) and (2), an engine is taken to have been produced in Australia if:
(a) the fitting of the crankshaft into the engine is carried out in Australia; and
(b) the engine has passed final quality control at the end of a production line in Australia.
Production of motor vehicles
(4)
Subject to subsections (1) and (2), a motor vehicle is taken to have been produced in Australia if the motor vehicle:
(a) has undergone a process of colour coated painting in Australia; and
(b) has passed final quality control at the end of a production line in Australia.
Production of engine components
(5)
Subject to subsections (1) and (2), an engine component is taken to have been produced in Australia if:
(a) at least one substantial process in the manufacture of the component is carried out in Australia; and
(b) the component has passed final quality control at the end of a production line in Australia.
Production of automotive components, automotive machine tools or automotive tooling
(6)
Subject to subsections (1) and (2), an automotive component, an automotive machine tool or automotive tooling is taken to have been produced in Australia if:
(a) at least one substantial process in the manufacture of the automotive component, automotive machine tool or automotive tooling is carried out in Australia; and
(b) the automotive component, automotive machine tool or automotive tooling, as the case requires, has passed final quality control at the end of a production line in Australia.
Provision of automotive services
(7)
An automotive service is taken to have been provided in Australia if:
(a) the design, development, engineering or production work comprising that service is carried out predominantly in Australia; and
(b) payment has been received for carrying out the service.
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