Commonwealth Consolidated Acts

TRADE PRACTICES ACT 1974 - SECT 65AJ

Calculation of expenditure on materials

             (1)  Expenditure on materials in respect of goods means the cost of materials:

                     (a)  incurred by the producer or manufacturer of the goods (as the case may be); and

                     (b)  that are used in the production or manufacture of the goods; and

                     (c)  that has not been prescribed under paragraph (2)(a).

Regulations may prescribe materials that are not allowable

             (2)  The regulations may prescribe, for the purposes of subsection (1):

                     (a)  the cost of a particular material, or a part of such a cost, that is not allowable in respect of goods, or classes of goods; and

                     (b)  the manner of working out the cost of a material, or part of the cost.