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Transaction Value [S161(1)] = the sum of

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Presentation on theme: "Transaction Value [S161(1)] = the sum of"— Presentation transcript:

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


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