Document ID: chunk:federal_register_of_legislation:F2024C00282:reg:45
Version: federal_register_of_legislation:F2024C00282
Segment Type: reg
Provision Reference: reg 45
Character Range: 38607–39618

45  Remuneration and remuneration‑like expenses
 (1) An expense covered by a provision mentioned in subsection (2) is excluded to the extent that the expense is:
 (a) remuneration in respect of any of the following:
 (i) an individual who is ordinarily employed by the grantee or a related entity of the grantee;
 (ii) if the grantee is a company—a director of the company;
 (iii) a director of a company that is a related entity of the grantee;
 (iv) if the grantee is a partnership—a partner in the partnership;
 (v) if the grantee is a trust—a trustee of the trust; and
 (b) not travel allowance.
 (2) For the purposes of subsection (1), the provisions are the following:
 (a) section 29 (short trips to foreign country);
 (b) section 30 (consultants);
 (c) section 31 (short trips within Australia);
 (d) section 32 (foreign buyer visits);
 (e) section 33 (soliciting for business in foreign country);
 (f) section 35 (promotional and advertising material);
 (g) section 36 (intellectual property rights).