Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purpose of determining where goods are produced for the purposes of this Act, goods are taken to be produced in New Zealand if the most recent step in the process of producing the goods (including for example processing, harvesting or packaging the goods) has occurred there.
(2) Subsection (1) applies even though:
(a) the process of production may be incomplete; or
(b) some steps in the process have not yet been carried out; or
(c) some steps in the process were carried out elsewhere; or
(d) the goods or a component of the goods were imported into New Zealand.