Commonwealth Numbered Acts

Bounty (Tractor Cabs) Act 1983 No. 78 of 1983 - SECT 4

4. (1) For the purposes of this Act-

   (a)  the factory cost of a bountiable cab is such amount as is determined
        by the Comptroller-General to be the factory cost of the bountiable
        cab; and

   (b)  the Australian factory cost of a bountiable cab is the factory cost of
        the cab less such amount as is determined by the Comptroller-General
        to be the value known as the into-store value of imported parts and
        materials supplied to the manufacturer and used by him in the
        manufacture of the bountiable cab.

(2) In determining the factory cost of a bountiable cab the
Comptroller-General shall make allowance for factory overhead charges
(including factory administration costs and research and development
expenditure) but shall not make any allowance for-

   (a)  costs attributable to air conditioning equipment (other than air
        conditioning equipment that forms part of the cab and is for the
        purpose of providing pressurisation of the cab);

   (b)  costs attributable to radio equipment, sound reproducing equipment or
        sound recording equipment;

   (c)  costs attributable to seating;

   (d)  costs of fitting the cab to a tractor;

   (e)  general administration;

   (f)  selling costs;

   (g)  service charges;

   (h)  taxation; or

   (j)  any costs incurred after the completion of the manufacture of the cab.