Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

EXPORT MARKET DEVELOPMENT GRANTS ACT 1997 - SECT 34

Expenses relating to a marketing visit

             (1)  This section sets out the allowable expenses of an applicant in respect of a marketing visit (see item 2 of the table in section 33).

             (2)  Subject to subsection (6), an air fare for any air travel reasonably undertaken by the applicant or its agent is an allowable expense.

Note:          Only 65% of a first class air fare is to be taken into account as a claimable expense. See subsection 33(3).

             (3)  Subject to subsection (6), all transport expenses (other than air fares) in respect of any travel reasonably undertaken by the applicant or its agent are allowable.

             (4)  If the visit is made to a place outside Australia:

                     (a)  the applicant is taken, for the purposes of this subsection, to have incurred general expenses of $300 in respect of each day ( working day ) during the visit that was primarily devoted to furthering the approved promotional purpose for which the visit was made; and

                     (b)  subject to subsections (5) and (6), those expenses are allowable in respect of each working day in the visit.

             (5)  Expenses are not allowable under subsection (4) in respect of more than 21 working days.

             (6)  If an agent ( first agent ) of the applicant who is a relative of:

                     (a)  the applicant; or

                     (b)  another agent of the applicant;

meets the applicant or the other agent (as the case requires) outside Australia while both:

                     (c)  the first agent; and

                     (d)  the applicant or other agent;

are making marketing visits outside Australia, the expenses of only one of them (being the one nominated by the applicant) are allowable expenses of the applicant. However, this subsection does not apply if the first agent, or (in a case where 2 agents meet outside Australia) each of the agents, has been working on a full‑time basis for the applicant for the immediately preceding year.

Note:          For relative see section 107.



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]