Customs Regulation 2015

PART 12 - THE DUTIES  

Division 2 - Allowable expenditure of a factory  

SECTION 96  

96   COSTS OF A FACTORY - LABOUR  
For subsection 153F(1) of the Act, the cost of each of the following, to the extent that the cost relates to labour, is prescribed:

(a) wages and employee benefits;

(b) supervision and training;

(c) management of the process of manufacture;

(d) receipt and storage of materials;

(e) quality control;

(f) packing of goods into inner containers;

(g) handling and storage of goods within the factory.