Commonwealth Consolidated Acts

TRADE PRACTICES ACT 1974 - SECT 65AL

Calculation of expenditure on overheads

             (1)  Expenditure on overheads in respect of goods means the sum of each overhead 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 overhead costs that are not allowable

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

                     (a)  a particular overhead cost, or a part of an overhead cost, that is not allowable in respect of goods, or classes of goods; and

                     (b)  the manner of working out an overhead cost, or part of the cost.