Customs Act 1901

For the purposes of this Part, goods, other than unmanufactured raw products, are taken to be produced in Australia if the goods are wholly or partly manufactured in Australia.

For the purposes of this Part, goods are to be taken to have been partly manufactured in Australia if at least one substantial process in the manufacture of the goods was carried out in Australia.

Without limiting the meaning of the expression substantial process in the manufacture of the goods, any of the following operations or any combination of those operations does not constitute such a process:

operations to preserve goods during transportation or storage;

operations to improve the packing or labelling or marketable quality of goods;

operations to prepare goods for shipment;

simple assembly operations;

operations to mix goods where the resulting product does not have different properties from those of the goods that have been mixed.