Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:2_153wc
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 2 cl 153WC
Character Range: 24008–24606

153WC  Allowable expenditure by principal manufacturer on overheads

  The allowable expenditure by the principal manufacturer on overheads, in respect of goods, is the sum of those parts, of the costs relating to the goods that are costs allowed in section (ii) of Annex 2B of SAFTA, 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 in Singapore; and
 (c) can reasonably be allocated to the processing of the goods in Singapore.

Subdivision D—Total cost to manufacture