180Determination of cost of production or manufacture (section 269TAAD of the Act)

#### 180 Determination of cost of production or manufacture (section 269TAAD of the Act) (1) For subsection 269TAAD(5) of the Act, this regulation 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; including information given by the exporter or producer of the goods mentioned in subregulation (1) that demonstrates that the exporter or producer of the goods has historically used the method of allocation. (4) If: (a) the Minister identifies a non‑recurring item of cost that benefits: (i) current production of the goods mentioned in subregulation (1); or (ii) future production of those goods; or (iii) current and future production of those goods; and (b) the information mentioned in subregulation (3) does not identify the item; the Minister must adjust the costs identified by the exporter or producer to take that item into account. (5) 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 subregulation (3) does not identify the circumstance; the Minister must adjust the costs identified in the information: (c) to take the circumstance into account; and (d) 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. (6) For this regulation, the Minister may disregard any information that he or she considers to be unreliable. (7) A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.