28Production gate and delivery gate

28  Production gate and delivery gate

 (1) The production gate for a product at a facility is:

 (a) if an instrument in force under subsection (3) determines a location in relation to the facility—that location; or

 (b) otherwise—the point at which:

 (i) a production module has been completed in relation to the product at the facility; and

 (ii) the product is ready to be delivered.

 (2) Each of the following is a delivery gate for a product:

 (a) a location where the product is placed on a ship with the intention that it be taken out of Australia;

 (b) a location where the product is exported from Australia (otherwise than by being placed on a ship);

 (c) a location where the product enters a pipeline, or other infrastructure, that is part of a shared network and conveys the product;

 (d) a location where the product is delivered to a consumer in Australia;

 (e) a location determined in relation to the product in an instrument in force under subsection (4).

 (3) The Regulator may determine a location in relation to a facility for the purposes of paragraph (1)(a).

 (4) The Regulator may determine a location in relation to a product for the purposes of paragraph (2)(e).

 (5) A determination under subsection (3) or (4) must be in writing but is not a legislative instrument.

 (6) In making a determination under subsection (3) or (4), the Regulator:

 (i) guidelines (if any) prescribed by the rules for determining a location to be a production gate or delivery gate; and