Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)

Schedule 1   Amendments

Part 3   Valuation of imported goods

Customs Act 1901

19   Subsection 154(1) (subparagraph (a)(ii) of the definition of purchaser's material costs )

Omit "cost of acquisition of the materials by the person", substitute "value of the materials at the time of acquisition by the purchaser".