Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153WC

                   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.