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/usr/share/octave/debian/defs.make is in liboctave-dev 3.8.1-1ubuntu1.

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# Installation paths for use in debian/rules of Octave-related packages
# Written by Rafael Laboissiere <rafael@debian.org>

MDIR = $(shell octave-config --print LOCALFCNFILEDIR)
OCTDIR = $(shell octave-config --print LOCALOCTFILEDIR)