1. Transaction Value [S161(1)] = the sum of
adjusted price (S161(2) in the import sales transaction S154
and their
Price related costs S154(1)
(a) production assist costs
purchaser’s material costs
production materials supplied FOC
transporting the materials
repairs & modifications
purchaser’s tooling costs
production tooling supplied FOC
transporting the tooling
purchaser’s work costs
work goods FOC required for production
undertaken outside Australia
work services FOC required for production
purchaser’s subsidiary costs
(b) packing costs (inc. fumigation)
(c) foreign inland freight
(d) commission, other than buying
(e) royalties & licence fees
(f) proceeds of subsequent resale
(a) “deductible financing costs S154(1)
(b) costs for
(i) assembly, erection, maintenance or technical support
(ii) after importation and
(iii) quantifiable re import sales transaction
(c) Australian inland freight or insurance
(d) deductible administrative expenses
(e) overseas freight or insurance
an amount..(past)..place of export