Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AJA

                   In this Division:

"manufacture" means the creation of an article essentially different from the matters or substances that go into that creation, but does not include the following activities (whether performed alone or in combination with each other):

                     (a)  restoration or renovation processes such as repairing, reconditioning, overhauling or refurbishing;

                     (b)  minimal operations of pressing, labelling, ticketing, packaging and preparation for sale, whether conducted alone or in combination with each other;

                     (c)  quality control inspections.

"New Zealand customs official" means a person representing the customs administration of New Zealand.

"principal manufacturer" of goods means the person in Australia who performs, or has had performed on the person's behalf, the last process of manufacture of the goods.

"producer" means a person who grows, farms, raises, breeds, mines, harvests, fishes, traps, hunts, captures, gathers, collects, extracts, manufactures, processes, assembles or disassembles goods.