Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:2_153xa
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 2 cl 153XA
Character Range: 25116–26385

153XA  Total expenditure by principal manufacturer on materials

General rule

 (1) The total expenditure by the principal manufacturer on materials in respect of goods is the amount incurred, directly or indirectly, by the principal manufacturer for all materials.

What is included in total expenditure on materials

 (2) The total expenditure by the principal manufacturer on materials in respect of goods includes:
 (a) freight, insurance, shipping and packing costs and all other costs, incurred directly or indirectly by the principal manufacturer, in transporting the materials to the first place in Singapore or Australia at which a process is performed on those materials by or on behalf of the principal manufacturer; and
 (b) customs brokerage fees, incurred directly or indirectly by the principal manufacturer, on the materials paid in Singapore or Australia or both.

What is not included in total expenditure on materials

 (3) The total expenditure by the principal manufacturer on materials in respect of goods does not include:
 (a) a customs or excise duty; or
 (b) a tax in the nature of a sales tax, a goods and services tax, an anti‑dumping duty or a countervailing duty;
imposed on the materials by or under a law of Singapore or Australia.