For the industry category of Film and Media:

Distributor fees, retainer payments, office rent and travel expenses paid to an overseas rep to promote your film
Marketing consultant fees for market research or export planning
Sales and marketing trips to attend trade shows, industry conferences or deliver sales demonstrations
Expenses to attend or exhibit at industry events including Cannes, SXSW, Hot Docs.
Costs incurred to hold a private event, launch party to promote your film to potential buyers
General promotional expenses paid to third parties including bloggers, PR fees, Google AdWords, business card printing, paid advertising in magazines or online
Costs to register your trademark in countries other than Australia, NZ, Iran and North Korea

Commission payments
Production and distribution costs
Legal fees other than those related to registering your trademark as described above
Expenses relating to the promotion of your products/services to Australia, NZ, Iran and North Korea