Eligible expenses in your industry include:

Retainer fees and outgoings paid to overseas marketing companies or individuals to promote your products to an international audience.
Marketing consultant fees for market research or export planning
Sales and marketing trips to attend trade shows or sales meetings
Free sample costs including the actual cost of producing the product plus freight expenses
Trade show exhibitor and booth fees, freight costs to transport your booth to the show, entry fees for your team, merchandise
General promotional expenses including website development and maintenance , SEO, Google AdWords, brochure printing, business card printing, paid advertising in magazines or online
Airfares and accommodation costs you incur to bring a potential customer to Australia to examine your facilities prior to signing a contract or making a sale
Costs to register your trademark or patent in countries other than Australia, NZ and North Korea

R&D expenses
Costs associated with the supply of your product
Legal fees other than those related to registering your trademark as described above
Costs associated with after sales support of your product
Commission payments
Expenses relating to promotion in Australia, NZ, Iran and Nth Korea