43Determination of cost of production or manufacture

#### 43 Determination of cost of production or manufacture (1) For subsection 269TAAD(5) of the Act, this section sets out: (a) the manner in which the Minister must, for paragraph 269TAAD(4)(a) of the Act, work out an amount (the amount) to be the cost of production or manufacture of like goods in a country of export; and (b) factors that the Minister must take account of for that purpose. (2) If: (a) an exporter or producer of like goods keeps records relating to the like goods; and (b) the records: (i) are in accordance with generally accepted accounting principles in the country of export; and (ii) reasonably reflect competitive market costs associated with the production or manufacture of like goods; the Minister must work out the amount by using the information set out in the records. (3) The Minister must take account of the information available to the Minister about the allocation of costs in relation to like goods, in particular to establish: (a) appropriate amortisation and depreciation periods; and (b) allowances for capital expenditures and other development costs. (4) For subsection (3), the information includes information given by the exporter or producer of the goods mentioned in subsection (1) that demonstrates that the exporter or producer of the goods has historically used the method of allocation. (5) If: (a) the Minister identifies a non‑recurring item of cost that benefits current production or future production (or both) of the goods mentioned in subsection (1); and (b) the information mentioned in subsection (3) does not identify the item; the Minister must adjust the costs identified by the exporter or producer to take that item into account. (6) Subsection (7) applies if: (a) the Minister identifies a circumstance in which costs, during the investigation period, are affected by start‑up operations; and (b) the information mentioned in subsection (3) does not identify the circumstance. (7) The Minister must adjust the costs identified in the information: (a) to take the circumstance into account; and (b) to reflect: (i) the costs at the end of the start‑up period; or (ii) if the start‑up period extends beyond the investigation period—the most recent costs that can reasonably be taken into account by the Minister during the investigation. (8) For this section, the Minister may disregard any information that he or she considers to be unreliable.