This is the value, during the relevant period, for any advertising and marketing expense incurred by the reporting entity. That is activities associated with the promotion or delivery of goods or services, brand or entity. Includes: promotion and sponsorship activities. 

Includes: expenses for which administration fees are charged, within the meaning given Superannuation Industry (Supervision) Act 1993. Report the total expense charged by an administrator where the administrator is also a service provider of activities other than administration e.g. custodial, and the expense is not segregated by activity type.