Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 96

    For subsection   153F(1) of the Act, the cost of each of the following, to the extent that the cost relates to labour, is prescribed:

  (a)   wages and employee benefits;

  (b)   supervision and training;

  (c)   management of the process of manufacture;

  (d)   receipt and storage of materials;

  (e)   quality control;

  (f)   packing of goods into inner containers;

  (g)   handling and storage of goods within the factory.