Overseas Representatives
The costs of running your own overseas representative office or paying an overseas representative qualify, other than capital expenditure. A minimum 12 months representative contract is necessary.
Salaries, rent, vehicle hire, office expenses all qualify up to a maximum of $200,000 per year.
If the overseas representative is independent to you i.e. not a related company an additional $50,000 is able to be claimed (i.e. to a total of $250,000).