Customs Act 1901

PART XVA - TARIFF CONCESSION ORDERS  

Division 1 - Preliminary  

SECTION 269E   INTERPRETATION - THE ORDINARY COURSE OF BUSINESS  

269E(1)  
For the purposes of this Part, other than section 269Q, goods (other than made-to-order capital equipment) that are substitutable goods in relation to goods the subject of a TCO application are taken to be produced in Australia in the ordinary course of business if:


(a) they have been produced in Australia in the 2 years before the application was lodged; or


(b) they have been produced, and are held in stock, in Australia; or


(c) they are produced in Australia on an intermittent basis and have been so produced in the 5 years before the application was lodged;

and a producer in Australia is prepared to accept an order to supply them.

269E(2)  


For the purposes of this Part, substitutable goods, in respect of goods the subject of a TCO application, are taken to have been produced in Australia in the ordinary course of business if:


(a) a producer in Australia could produce substitutable goods, in respect of goods the subject of the TCO application, with existing facilities; and


(b) the substitutable goods the producer could produce would be made-to-order capital equipment; and


(c) in the 5 years before the application was lodged, the producer has made goods requiring the same labour skills, technology and design expertise as the substitutable goods the producer could produce; and


(d) the producer is prepared to accept an order to supply substitutable goods in respect of goods the subject of the TCO application.

269E(3)  
In this section:

"made-to-order capital equipment"
means a particular item of capital equipment:


(a) that is made in Australia on a one-off basis to meet a specific order rather than being the subject of regular or intermittent production; and


(b) that is not produced in quantities indicative of a production run.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.