44Determination of administrative, selling and general costs

#### 44 Determination of administrative, selling and general costs (1) For subsection 269TAAD(5) of the Act, this section sets out: (a) the manner in which the Minister must, for paragraph 269TAAD(4)(b) of the Act, work out an amount (the amount) to be the administrative, selling and general costs associated with the sale 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 the administrative, general and selling costs associated with the sale of the like goods; the Minister must work out the amount by using the information set out in the records. (3) If the Minister is unable to work out the amount by using the information mentioned in subsection (2), the Minister must work out the amount by: (a) identifying the actual amounts of administrative, selling and general costs incurred by the exporter or producer in the production and sale of the same general category of goods in the domestic market of the country of export; or (b) identifying the weighted average of the actual amounts of administrative, selling and general costs incurred by other exporters or producers in the production and sale of like goods in the domestic market of the country of export; or (c) using any other reasonable method and having regard to all relevant information. (4) The Minister must take account of the information available to the Minister about the allocation of costs, in particular to establish: (a) appropriate amortisation and depreciation periods; and (b) allowances for capital expenditures and other development costs. (5) For subsection (4), the information includes information given by the exporter or producer of goods that demonstrates that the exporter or producer of the goods has historically used the method of allocation. (6) If: (a) the Minister identifies a non‑recurring item of cost that benefits current production or future production (or both) of goods; and (b) the information mentioned in subsection (4) does not identify the item; the Minister must adjust the costs identified by the exporter or producer to take that item into account. (7) Subsection (8) 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 (4) does not identify the circumstance. (8) 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. (9) For this section, the Minister may disregard any information that he or she considers to be unreliable. (10) For paragraph (3)(b), subsection 269T(5A) of the Act sets out how to work out the weighted average.