44Sales‑related expense in relation to eligible product

44 Sales‑related expense in relation to eligible product

(1) An expense of a person is excluded if the expense is a sales‑related expense in relation to an eligible product. (2) The following are examples of sales‑related expenses in relation to an eligible product: (a) remuneration by way of salary, retainer or fee, to the extent the remuneration is determined, directly or indirectly, by reference to sales or other commercial transactions in relation to the eligible product; (b) remuneration other than by way of salary, retainer or fee, to the extent the remuneration is determined, directly or indirectly, by reference to sales or other commercial transactions in relation to the eligible product; (c) a discount or credit, or equivalent amount, allowed or paid in relation to sales of the eligible product.