For the industry category of Food & Beverage:

Retainer fees and outgoings paid to overseas marketing companies or individuals to promote your services to an international audience.
Marketing consultant fees for market research or export planning
Sales and marketing trips to attend trade shows, conferences or sales meetings
Costs to exhibit at industry events including exhibitor fees and sponsorship of the event
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 experience your tourism services first hand
Costs to register your trademark or patent in countries other than Australia, NZ and North Korea

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