Customs Act 1901
View history note
Hide history noteAllowable expenditure of a factory on overheads in respect of preference claim goods means the sum of the part of each cost prescribed for the purposes of this subsection:
(a) that is incurred by the manufacturer of the goods; and
(b) that relates, directly or indirectly, and wholly or partly, to the manufacture of the goods; and
(c) that can reasonably be allocated to the manufacture of the goods.
Regulations prescribing a cost for the purposes of subsection (1) may also specify the manner of working out that cost.
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