1_deployFiles.pro

QT       += core

QT       -= gui

TARGET = qmake-test
CONFIG   += console
CONFIG   -= app_bundle

TEMPLATE = app

SOURCES += main.cpp

defineTest(deployFiles) {
    win32 {
        to = $$shell_path($$3)
        for(entry,1){
            from = $$shell_path($$2/$$entry)
            QMAKE_POST_LINK += $$quote(cmd /c copy /y $$from $$to $$escape_expand(\n\t))
            PRE_TARGETDEPS += $$from
        }
        export(QMAKE_POST_LINK)
        export(PRE_TARGETDEPS)
    } else {
        to = $$shell_path($$3)
        for(entry,1){
            from = $$shell_path($$2/$$entry)
            QMAKE_POST_LINK += $$quote(cp $$from $$to $$escape_expand(\n\t))
            PRE_TARGETDEPS += $$from
        }
        export(QMAKE_POST_LINK)
        export(PRE_TARGETDEPS)
    }
}

deployFiles("main.cpp", ".", "/tmp")
deployFiles("main.cpp", "..", "/tmp2")
deployFiles("main.cpp", "/some dir", "/tmp3")

2_Makefile

####### Build rules

$(TARGET): ./main.cpp ../main.cpp /some\ dir/main.cpp $(OBJECTS)  
	$(LINK) $(LFLAGS) -o $(TARGET) $(OBJECTS) $(OBJCOMP) $(LIBS)
	cp ./main.cpp /tmp 
	 cp ../main.cpp /tmp2 
	 cp /some dir/main.cpp /tmp3 
	

Makefile: ../qmake-test/qmake-test.pro ../Qt/5.4/gcc_64/mkspecs/linux-g++/qmake.conf ../Qt/5.4/gcc_64/mkspecs/features/spec_pre.prf \