96Costs of a factory—labour

96 Costs of a factory—labour

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.