12 isn’t a “magic number”. This is most likely the age where a chosen percentile (say 95th percentile ie. 95% of people of that age) can safely take the recommended adult dose. This will have been determined during the testing stage.
There will be outliers though who cannot safely take the stated dose at that age. Those who are severely underweight for example. Or those who are particularly sensitive to certain drugs.
The inverse is also true. Some well developed younger persons can safely take an adult dose. Children are often given higher doses of paracetamol in medical care settings than recommended by manufacturers. In these cases the dose may be determined by their bodyweight.
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