Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) In this Part:
"principal manufacturer" means the person in New Zealand who performs, or has had performed on its behalf, the last process of manufacture of the goods.
(2) For this Part, a cost can reasonably be allocated to the processing of the goods in New Zealand if it can be apportioned to the processing of the goods in New Zealand, in an appropriate manner under accounting principles that are generally accepted in New Zealand.