When gold metal is produced: gold-bearing material exported in non‑metal form
33 When gold metal is produced: gold-bearing material exported in non‑metal form
This regulation applies if gold-bearing material is exported from Australia —
in concentrate form or as crushed or screened material; and
not in the form of a metal.
Gold metal is taken to have been produced from the gold‑bearing material when the ship used to export the material arrives at the place where the material is to be unloaded.
The amount of gold metal taken to have been produced from the gold-bearing material is —
the payable gold metal content of the material specified in an invoice for the material or the results of an assay of the material; or
if it is not practicable to find out the payable gold metal content under paragraph (a) — the estimated amount decided by the Commissioner under regulation 34 in relation to the material.
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