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Bounty (Two-Stroke Engines) Act 1984 No. 66 of 1984 - SECT 4

Factory cost and Australian factory cost

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

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

   (b)  the Australian factory cost of a bountiable engine is the factory cost
        of the engine 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 engine.

(2) In determining the factory cost of a bountiable engine the
Comptroller-General shall make allowance for factory overhead costs (including
factory administration costs and research and development expenditure) but
shall not make any allowance for general administration, selling or service
costs or taxation.

(3) A determination under this section shall be made in writing. 


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