Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153f
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153F
Character Range: 695898–696591

153F  Allowable expenditure of factory on labour

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

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