Have you incurred EMDG-eligible expenses for promotional activities in 2019–20 and 2020–21? If these activities have now been impacted by COVID-19 (such as trade show cancellations), Austrade will treat these activities as having taken place. Therefore, any incurred expenses will be eligible for EMDG reimbursement in 2019–20 and 2020–21.
If you have been paid for incurred expenses [by a third party such as an event organiser], or are entitled to be paid (such as refunds or insurance), these expenses are not eligible for EMDG.
Example: ABC Pty Ltd incurred trade fair expenses of $10,000. The trade fair was cancelled in March 2020 due to COVID-19. The trade fair operator reimbursed $3,000 to the EMDG applicant in April 2020. Therefore, the applicant is eligible to receive $7,000 in promotional expenses. Note that trade fairs are an example only and this treatment is not limited to trade fair expenses.