18. Notification of cessation of liability

Terms defined in this Act

• Director General

  Director General

  Defined · s 2

  “Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;

  Open s 2
• manufacture

  manufacture

  Defined · s 3

  “manufacture” means— (a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and (b) in relation to petroleum, the process of refining that includes the separation, conversion, purification and blending of refinery streams or petrochemical streams.

  Open s 3
• manufacturer

  manufacturer

  Defined · s 2

  “manufacturer” means a person who engages in the manufacture of goods;

  Open s 2
• taxable goods

  taxable goods

  Defined · s 2

  “taxable goods” means goods of a class or kind not exempted from sales tax;

  Open s 2