Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:2_153xb
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 2 cl 153XB
Character Range: 26385–27067

153XB  Total expenditure by principal manufacturer on overseas processing costs

  The total expenditure by the principal manufacturer on overseas processing costs in respect of goods is the sum of those parts, of the costs relating to the goods, that:
 (a) are incurred, directly or indirectly, by the principal manufacturer; and
 (b) relate, directly or indirectly, and wholly or partly, to the processing of the goods outside Singapore or Australia, including any associated transport costs; and
 (c) can reasonably be allocated to the processing of the goods.

(64/03)

[Minister's second reading speech made in—
House of Representatives on 15 May 2003
Senate on 16 June 2003]