Customs Amendment Act (No. 1) 2003 (62 of 2003)
Schedule 1 Least Developed Countries
Customs Act 1901
2 Section 153B (after paragraph (f) of the definition of qualifying area )
Insert:
(fa) if goods are claimed to be the manufacture of a Least Developed Country - the Developing Countries, the Forum Island Countries and Australia; or
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).