Commonwealth Consolidated Acts Commonwealth Consolidated Acts"manufacture" means the creation of an article essentially different from the matters or substances that go into that creation.
"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, where that last process was not a restoration or renovation process such as repairing, reconditioning, overhauling or refurbishing.
"producer" means a person who grows, farms, raises, breeds, mines, harvests,
fishes, traps, hunts, captures, gathers, collects, extracts, manufactures,
processes, assembles, restores or renovates goods.