Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)
Schedule 1 Amendments
Part 3 Valuation of imported goods
Customs Act 1901
21 Subsection 154(1) (subparagraph (a)(iii) of the definition of purchaser's subsidiary costs )
Omit "cost of acquisition by the person", substitute "value of the subsidiary goods at the time of acquisition by the purchaser".
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