Commonwealth Consolidated ActsCalculation of expenditure on labour
(1) Expenditure on labour in respect of goods means the sum of each labour cost:
(a) that is incurred by the producer or manufacturer of the goods (as the case may be); and
(b) that relates to the production or manufacture of the goods; and
(c) that can reasonably be allocated to the production or manufacture of the goods; and
(d) that has not been prescribed under paragraph (2)(a).
Regulations may prescribe labour costs that are not allowable
(2) The regulations may prescribe, for the purposes of subsection (1):
(a) a particular labour cost, or a part of a labour cost, that is not allowable in respect of goods, or classes of goods; and
(b) the manner of working out a labour cost, or part of the cost.
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