How to identify substantial transformation

Substantial transformation

each of its significant ingredients was grown in that country and all, or virtually all, processing occurred in that country
as a result of one or more processes undertaken in that country, the product is fundamentally different in identity, nature or essential character from all of its ingredients or components that were imported into that country.

Product	Australian ingredient/ component	Imported ingredient/ component	Substantially transformative or material process/change	Primary reason why it is considered to be substantial transformation
Cakes	Sugar, eggs, flour	Spices	Mixing and baking	The imported ingredients (spices) are fundamentally different from, and do not have the identity, nature or essential character of the finished product (cake).
Apple pie	Pastry, sugar	Apples, spices	Forming a pie and baking	The imported ingredients (apples, spices) are fundamentally different from, and do not have the identity, nature or essential character of the finished product (apple pie).
Frozen crumbed prawns	Prawns, egg	Crumbs, spices	Cultivating and shelling prawns and raising chickens (from which eggs are, gathered) before crumbing	The imported ingredients (crumb, spices) are fundamentally different from, and do not have the identity, nature or essential character of the finished product (frozen crumbed prawns).
Frozen battered seafood snack	Flour, eggs, water (to form batter)	Prawns, squid, seasoning	Mincing, mixing, forming and battering	The imported ingredients (seafood) are fundamentally different from, and do not have the identity, nature or essential character of the finished product (frozen battered seafood snack).

Product	Australian ingredient/ component	Imported ingredient/ component	Substantially transformative or material process/change	Primary reason why it is NOT considered to be substantial transformation
Canned apricots	Syrup	Apricots	Peeling, cooking and canning	The imported ingredients (fresh apricots) are not fundamentally different from, retain their identity and nature, and have the essential character of the finished product (canned apricots).
Orange juice	Water, sugar, preservatives	Orange juice concentrate	Reconstitution	The imported ingredient (orange juice concentrate) is not fundamentally different from, retains its identity and nature, and has the essential character of the finished product (orange juice).
Frozen crumbed prawns	Crumb, egg	Prawns, spices	Crumbing, packing, freezing	The imported ingredients (prawns) are not fundamentally different from, retain their identity and nature, and have the essential character of the finished product (frozen crumbed prawns).
Mashed peas		Peas	Mashing and packing	The imported ingredients (peas) are not fundamentally different from, retain their identity and nature, and have the essential character of the finished product (mashed peas).