Commonwealth Numbered Acts

EXPORT MARKET DEVELOPMENT GRANTS ACT 1974 No. 154 of 1974 - SECT 5

5. (1) A reference in this Act to eligible goods is a reference to-

   (a)  goods manufactured, produced, assembled, processed or packed, or
        graded and sorted, in Australia, where-

        (i)    not more than 50 per centum of the value of the goods is
               attributable to materials not of Australian origin; or

        (ii)   more than 50 per centum of the value of the goods is so
               attributable, but the Board is satisfied that the goods should
               be treated as substantially of Australian origin; or

   (b)  goods manufactured, produced or assembled outside Australia (other
        than goods to which paragraph (a) applies), where-

        (i)    not less than 75 per centum of the value of all the materials
               from which the goods are manufactured, produced or assembled is
               attributable to materials that are goods to which paragraph (a)
               applies; or

        (ii)   less than 75 per centum of the value of the materials from
               which the goods are manufactured, produced or assembled is so
               attributable, but the Board is satisfied that the goods should
               be treated as substantially of Australian origin.

(2) A reference in sub-section (1) to materials includes a reference to parts.