46Determining place of production

#### 46 Determining place of production (1) For the purpose of determining where goods are produced for the purposes of this Act, goods are taken to be produced in the State where the most recent step has occurred in the process of producing the goods (including, for example, processing, harvesting or packaging the goods). (2) Subsection (1) applies even though: (a) the process of production may be incomplete; or (b) some steps in the process have not yet been carried out; or (c) some steps in the process were carried out elsewhere, whether in another State or outside Australia; or (d) the goods or any components of the goods were imported.