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

Schedule 1   Amendments

Part 3   Valuation of imported goods

Customs Act 1901

27   Subsection 154(1) (subparagraph (d)(i) of the definition of purchaser's work costs )

Omit "cost of that supply", substitute "value of the work services at the time of that supply".