15DExport alteration goods

#### 15D Export alteration goods (1) Goods are export alteration goods if: (a) the goods are parts, fittings or accessories that are used by a person (the claimant) exclusively in the alteration of other goods (the altered goods); and (b) as a result of that use, the goods become an integral part of the altered goods; and (c) after the goods become an integral part of the altered goods, either: (i) the altered goods are exported by another person and that person gives the claimant a declaration under subsection (2); or (ii) the altered goods are exported by the claimant; and (d) the goods were not used (other than in a manner covered by paragraphs (a) and (b)) in the period commencing at the end of the alteration and ending at the start of the export of the goods. (2) The declaration referred to in paragraph (1)(c) is a declaration that either: (a) the altered goods; or (b) if the claimant has used the altered goods as parts, fittings or accessories exclusively in the alteration of other goods—those other goods; were exported by the person making the declaration and were not used (other than in a manner covered by paragraphs (1)(a) and (b)) in the period commencing at the end of the alteration and ending at the start of the export of the goods. The declaration must be in writing in a form approved by the Commissioner and must be signed by the person making the declaration. (3) The time when the goods become export alteration goods is the time when the claimant exports the goods, or is given the declaration, as the case requires. (4) In this section: > alteration includes repair, renovation or upgrading.