Commonwealth Consolidated Acts

TRADE PRACTICES ACT 1974 - SECT 65AH

                   The cost of producing or manufacturing goods means the sum of:

                     (a)  the expenditure on materials in respect of the goods, worked out under section 65AJ; and

                     (b)  the expenditure on labour in respect of the goods, worked out under section 65AK; and

                     (c)  the expenditure on overheads in respect of the goods, worked out under section 65AL.