The following costs incurred by the Participants will not be Reimbursable Costs (and to the extent that they have previously been recognised as Reimbursable Costs, will be credited against Reimbursable Costs):
(a) any costs incurred by a Participant in performing any works or services which are not directly referable to the Owner's VFM Statement, the Scope of Works and the assumptions adopted by the Participants in developing the TOC or which do not otherwise form part of the Works under this Agreement;
(b) any legal costs incurred by a Participant in defending any prosecution or claim brought against a Participant by a Governmental Agency by reason of an alleged breach of any Statutory Requirement, except where the Project Owner determines otherwise by notice in writing to the Participants, having regard to the nature of the breach and the effect of the breach on the Project, the Works and the Project Owner, in which case the legal costs must be approved in writing by the Project Owner;
(c) any costs associated with Participants' representatives attending an ALT meeting;
(d) any costs, liabilities or payments incurred or made by a Participant in indemnifying another Participant in accordance with this Agreement;
(e) any costs, liabilities or payments incurred or made by a Participant in defending or prosecuting any actual or threatened lawsuits of claims (including payment of judgments, awards, orders, damages, restitution, compensation or interest) arising out of or in connection with this Agreement, unless otherwise approved in writing by the Project Owner;
(f) any costs, payment of judgments, awards, orders, damages, restitution, compensation or interest incurred or suffered in relation to issues between the Participants as contemplated in clause 5.3 of this Agreement, unless otherwise approved in writing by the Project Owner;
(g) any costs incurred by a Participant in providing any difference in cover insurance to supplement the insurances referred to in this Agreement;
(h) any and all costs, losses, damages and expenses suffered or incurred by the Defaulting Participant arising out of or in connection with a Default (as that term is defined in clause 24.1) and/or exclusion and/or termination under clauses 24 and 25;
(i) any corporate or personal income tax or capital gains tax imposed on a Participant;
(j) GST;
(k) any penalties or fines in respect of the matters referred to in clause 2 of this Schedule;
(l) any costs incurred by a NOP, or to be incurred by a NOP, which were excluded from the Reimbursable Costs under this Agreement as part of the NOPs' Proposal;
(m) any Alliance or corporate entertainment, unless otherwise approved by the Project Owner in writing; and
(n) any costs incurred by a Participant, or to be incurred by a Participant, specifically excluded under this Agreement as being a Reimbursable Cost.