(1) The regulations may prescribe goods that are excluded from being specified low value goods.
Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislation Act 2003 .
(2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.
Note 1: These persons must comply with Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislation Act 2003 .