Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153X

                   The total cost to manufacture goods is the sum of:

                     (a)  the total 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; and

                     (d)  the total expenditure (if any) by the principal manufacturer on overseas processing costs in respect of the goods.