Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153UC

                   If the CEO is satisfied that any input, material, labour, overhead or overseas process was provided:

                     (a)  free of charge; or

                     (b)  at a price that is inconsistent with the normal market value of that input, material, labour, overhead or overseas process;

the CEO may require, in writing, that an amount determined by the CEO to be the normal market value of that input, material, labour, overhead or overseas process be treated, for the purposes of this Division, as the amount paid by the manufacturer for the input, material, labour, overhead or overseas process.