It did..
The Nismo Z Tune is classed as a 2005 Model however the base cars used are all 2nd hand R34 GTR's with less than 30,000 K's. The car is rebuilt with ALL BRAND NEW parts so you could say that save for the original chassis and parts of the shell, it's a brand new car. Most body panels are new, the engine is completely new, the interior is new, brakes, suspension, wheels, etc.....
And the Odometer would start at 0km as Nismo install their own dash cluster brand new. I would happily call it a brand new car.. calling it 30,000k's old or a 2nd hand R34 GTR is getting rediculously pedantic to be honest.