Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

Subdivision C - Goods produced in New Zealand or New Zealand and Australia from originating materials  

SECTION 153ZID   GOODS PRODUCED IN NEW ZEALAND OR NEW ZEALAND AND AUSTRALIA FROM ORIGINATING MATERIALS  

Goods are New Zealand originating goods if they are produced entirely in New Zealand, or entirely in New Zealand and Australia, from originating materials only.