Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153W

                   The allowable cost to manufacture goods is the sum of:

                     (a)  the allowable expenditure by the principal manufacturer on materials in respect of the goods; and

                     (b)  the allowable expenditure by the principal manufacturer on labour in respect of the goods; and

                     (c)  the allowable expenditure by the principal manufacturer on overheads in respect of the goods.