Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:1_3
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 2923–3556

3  After subsection 153D(2)
Insert:

Goods claimed to be the manufacture of a Least Developed Country—special rule

 (2A) If:
 (a) goods claimed to be the manufacture of a Least Developed Country contain materials that, in the form they were received by the factory, were manufactured or produced in Developing Countries that are not Least Developed Countries; and
 (b) the allowable expenditure of the factory on those materials in aggregate would, but for this subsection, exceed 25% of the total factory cost of the goods;
that allowable expenditure on those materials is taken to be 25% of the total factory cost of the goods.