CUSTOMS REGULATIONS (AMENDMENT) 1994 NO. 82 CUSTOMS REGULATIONS (AMENDMENT) 1994 NO. 82 - TABLE OF PROVISIONS 1. Commencement 2. Amendment 3. New regulations 107A and 107B 1994 No. 82 CUSTOMS REGULATIONS (AMENDMENT) - REG 1 1. Commencement 1.1 These Regulations commence on the date of commencement of section 10 of the Customs Legislation Amendment Act 1993. 1994 No. 82 CUSTOMS REGULATIONS (AMENDMENT) - REG 2 2. Amendment 2.1 The Customs Regulations are amended as set out in these Regulations. 1994 No. 82 CUSTOMS REGULATIONS (AMENDMENT) - REG 3 3. New regulations 107A and 107B 3.1 After regulation 107, insert: Prescribed costs of factory labour-section 153F of the Act "107A. For the purposes of subsection 153F (1) of the Act, each of the following costs, to the extent that the cost relates to labour, is prescribed: (a) the cost of wages and employee benefits; (b) the cost of supervision and training; (c) the cost of management of the process of manufacture; (d) the cost of receipt and storage of materials; (e) the cost of quality control; (f) the cost of packing of goods into inner containers; (g) the cost of handling and storage of goods within the factory. Prescribed costs of factory overheads-section 153G of the Act "107B. (1) For the purposes of subsection 153G (1) of the Act, each of the following costs is prescribed: (a) the cost of inspection and testing of materials and goods; (b) the cost of insurance of the following kinds: (i) insurance of plant, equipment and materials used in the production of the goods; (ii) insurance of work in progress and finished goods; (iii) liability insurance; (iv) accident compensation insurance; (v) insurance against consequential loss from accident to plant and equipment; (c) the cost of dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; (d) the cost of interest payments for plant and equipment; (e) the cost of research, development, design and engineering; (f) the cost of the following items in respect of real property used in the production of the goods: (i) insurance; (ii) rent and leasing; (iii) mortgage interest; (iv) depreciation on buildings; (v) maintenance and repair; (vi) rates and taxes; (g) the cost of leasing of plant and equipment; (h) the cost of energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in manufactured goods; (i) the cost of storage of goods at the factory; (j) the cost of royalties or licences in respect of patented machines or processes used in the manufacture of the goods or in respect of the right to manufacture the goods; (k) the cost of subscriptions to standards institutions and industry and research associations; (l) the cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials and safety and protective clothing and equipment; (m) the cost of the disposal of non-recyclable waste; (n) the cost of subsidisation of a factory cafeteria to the extent not recovered by returns; (o) the cost of factory security; (p) the cost of computer facilities allocated to the process of manufacture of the goods; (q) the cost of contracting out part of the manufacturing process within Australia or New Zealand; (r) the cost of employee transport; (s) the cost of vehicle expenses; (t) the cost of any tax in the nature of a fringe benefits tax. "(2) In working out a cost for the purposes of subregulation (1), the following costs are not included: (a) any cost or expense relating to the general expense of doing business (including, but not limited to, any cost or expense relating to insurance or to executive, financial, sales, advertising, marketing, accounting or legal services); (b) the cost of telephone, mail and other means of communication; (c) the cost of international travel expenses, including fares and accommodation; (d) the cost of the following items in respect of real property used by persons carrying out administrative functions: (i) insurance; (ii) rent and leasing; (iii) mortgage interest; (iv) depreciation on buildings; (v) maintenance and repair; (vi) rates and taxes; (e) the cost of conveying, insuring or shipping the goods after manufacture; (f) the cost of shipping containers or packing the goods into shipping containers; (g) the cost of any royalty payment relating to a licensing agreement to distribute or sell the goods; (h) the manufacturer's profit and the profit or remuneration of any trader, agent, broker or other person dealing in the goods after manufacture; (i) any other cost incurred after the completion of manufacture of the goods. "(3) For the purposes of paragraphs (1) (c) and (f), the cost of depreciation of plant, equipment or buildings must be worked out in accordance with generally accepted accounting principles, as applied by the manufacturer.". - NOTES 1994 No. 82*1* CUSTOMS REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 31 March 1994. *2* Statutory Rules 1926 No. 203 as amended by 1927 Nos. 17, 95 and 121; 1928 Nos. 47, 57, 74 and 95; 1929 Nos. 25, 56 and 127; 1930 Nos. 91, 138 and 140; 1931 Nos. 16, 42 and 90; 1932 No. 90; 1933 Nos. 21, 105, 106 and 129; 1934 Nos. 109 and 127; 1935 Nos. 1, 41, 69 and 113; 1936 Nos. 49 and 163; 1938 No. 111; 1939 No. 157; 1940 Nos. 203 and 256; 1946 Nos. 127 and 161; 1947 Nos. 29, 83, 94 and 152; 1948 No. 156; 1949 Nos. 34, 78, 95 and 111; 1950 No. 17; 1951 Nos. 34, 38, 71, 99, 106, 109 and 159; 1952 No. 96; 1953 No. 102; 1954 No. 21; 1955 Nos. 15, 32 and 66; 1956 Nos. 71, 83, 91 and 127; 1957 Nos. 57 and 76; 1958 No. 86; 1959 No. 106; 1960 Nos. 29 and 70; 1961 Nos. 60 and 144; 1962 Nos. 102 and 103; 1963 No. 149; 1964 No. 141; 1965 Nos. 86, 121 and 194; 1966 Nos. 15 and 173; 1967; Nos. 9 and 179; 1968 No. 68; 1969 Nos. 69, 77, 133, 152 and 186; 1970 Nos. 104, 113 and 170; 1971 Nos. 9, 59 and 170; 1972 No. 96; 1973 Nos. 155, 251, 257 and 268; 1974 Nos. 29 and 112; 1976 Nos. 261 and 262; 1977 Nos. 68, 137 and 188; 1978 Nos. 32, 147, 180 and 195; 1979 Nos. 181, 275 and 277; 1980 Nos. 109, 255, 372 and 377; 1981 Nos. 162, 265 and 382; 1982 Nos. 140, 255, 311, 335 and 404 and Act No. 108, 1982; Statutory Rules 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; Statutory Rules 1984 Nos. 13, 18, 137, 319 and 462; 1985 Nos. 12, 71, 76, 126, 306 and 308; 1986 Nos. 77, 91, 94, 144, 174, 175, 176, 215, 248, 361, 363, 367 and 368; 1987 Nos. 72, 102, 103, 124, 140, 162, 244, 297 and 316; 1988 Nos. 111, 179, 207, 260 and 270; 1989 Nos. 100, 101, 159, 160, 161, 162, 163, 243, 260 and 409; 1990 Nos. 6, 8, 123, 147, 148, 189, 217, 220, 222, 248, 274 and 450; 1991 Nos. 30, 109, 129, 139, 140, 228, 290, 316 and 384; 1992 Nos. 72 , 175 and 277 (as amended by 1992 No. 326), 328, 343, 344, 447 and 464; 1993 Nos. 66, 158 and 339.