Customs Act 1901

If the Minister is satisfied, in relation to goods exported to Australia:

that like goods are sold in the country of export in sales that are arms length transactions in substantial quantities during an extended period:

for home consumption in the country of export; or

for exportation to a third country;

that it is unlikely that the seller of the goods will be able to recover the cost of such goods within a reasonable period;

For the purposes of this section, sales of goods at a price that is less than the cost of such goods are taken to have occurred in substantial quantities during an extended period if the volume of sales of such goods at a price below the cost of such goods over that period is not less than 20% of the total volume of sales over that period.

Costs of goods are taken to be recoverable within a reasonable period of time if, although the selling price of those goods at the time of their sale is below their cost at that time, the selling price is above the weighted average cost of such goods over the investigation period.

The cost of goods is worked out by adding:

the amount determined by the Minister to be the cost of production or manufacture of those goods in the country of export; and

the amount determined by the Minister to be the administrative, selling and general costs associated with the sale of those goods.

Amounts determined by the Minister for the purposes of paragraphs (4)(a) and (b) must be worked out in such manner, and taking account of such factors, as the regulations provide in respect of those purposes.