Cost Group not listed for country

[#1]

I am unable to find Mongolia under the table 9 on this page: https://www.ato.gov.au/law/view/document?DocID=TXD/TD201613/NAT/ATO/00001&PiT=**TFN removed**35958

Does anyone know which cost group should be applied?

[#2 · Accepted solution]

Hi @vaishnavsr,  

Thanks for your question! Great job in finding the right TD for this! Check out page 10 of the ruling - just above the table of countries it states "If a country is not listed in Table 1 use the reasonable amount in Table 2 for Cost Group 1." You can find the table you need on page 12.  

Thanks.