45Remuneration and remuneration‑like expenses

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).