Document ID: chunk:federal_register_of_legislation:F2024C00282:reg:26
Version: federal_register_of_legislation:F2024C00282
Segment Type: reg
Provision Reference: reg 26
Character Range: 29117–29795

26  Eligible expenses of a person in respect of promotional activities
 (1) For the purposes of subsection 18(1) of the Act, an expense of a person is an eligible expense of the person if:
 (a) the expense is in respect of a promotional activity undertaken for the purposes of marketing an eligible product in a foreign country; and
 (b) the person has a designated connection to the eligible product (see section 27); and
 (c) the expense is covered by any of sections 28 to 36.
 (2) Subsection (1) does not apply to an expense or part of an expense if a provision of Division 5 of Part 2 of the Act, or Division 2 of this Part, provides that the expense or part is excluded.