Customs Amendment (New Zealand Rules of Origin) Act 2012 (1 of 2012)
Schedule 1 Amendments
Part 2 Verification powers
Customs Act 1901
12 Section 126AJA (definition of manufacture )
Repeal the definition, substitute:
manufacture means the creation of an article essentially different from the matters or substances that go into that creation.
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).