Document ID: chunk:federal_register_of_legislation:C2012C00868:clause:2_256
Version: federal_register_of_legislation:C2012C00868
Segment Type: clause
Provision Reference: sch 2 cl 256
Character Range: 365283–365875

256  Cost of producing or manufacturing goods

 (1) The cost of producing or manufacturing goods is worked out, for the purposes of section 255, by adding up the following amounts:
 (a) the amount of expenditure on materials in respect of the goods;
 (b) the amount of expenditure on labour in respect of the goods;
 (c) the amount of expenditure on overheads in respect of the goods;
each worked out in accordance with this table:

Cost of producing or manufacturing goods
Item                                      This amount of expenditure:                       is worked out as follows: