5.2.1 Provision of management services
Following application of the hybrid CP/TNMM method, it was determined that ALS Australia should charge the ALS
Global entities on a cost plus basis, with the mark-up dependent on whether each type of service is core or non-
core. The rates applied are as follows:
► Non-core services – Mark-up of 7.5%; and
► Core services – Mark-up of 9.5%.