18Eligible expenses

18 Eligible expenses

(1) The rules may prescribe an expense of a person that is an eligible expense of the person. (2) A prescribed expense of a person must be an expense of the person in respect of: (a) promotional activities undertaken for the purpose of marketing eligible products in foreign countries; or (b) training activities undertaken for the purpose of developing skills in marketing eligible products in foreign countries. (3) Despite subsection (1), an expense, or part of an expense, of a person is not an eligible expense of the person if a provision of this Division or the rules provides that the expense or part is excluded.