Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153XB

                   The total expenditure by the principal manufacturer on overseas processing costs in respect of goods is the sum of those parts, of the costs relating to the goods, 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 outside Singapore or Australia, including any associated transport costs; and

                     (c)  can reasonably be allocated to the processing of the goods.