Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)
Schedule 1 Amendments
Part 3 Valuation of imported goods
Customs Act 1901
22 Subsection 154(1) (subparagraph (e)(i) of the definition of purchaser's subsidiary costs )
Omit "cost of that supply", substitute "value of the subsidiary services at the time of that supply".
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