Customs Legislation Amendment Act (No. 1) 2002 (82 of 2002)

Schedule 2   The valuation of imported goods

Customs Act 1901

2   Subsection 154(1)

Insert:

rebate , in relation to goods the subject of a contract for sale, means any rebate of, or other decrease in, the amount that would constitute the price of the goods other than such a rebate or decrease the benefit of which has been received when that amount is being determined.