Customs Act 1901


Division 1A - Rules of origin of preference claim goods  


153F(1)   Calculation of allowable expenditure of factory on labour.  

Allowable expenditure of a factory on labour 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.

153F(2)   Regulations may specify manner of working out cost.  

Regulations prescribing a cost for the purposes of subsection (1) may also specify the manner of working out that cost.


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