Australia R&D Tax Incentive (Income Tax Assessment Act 1997 Division 355) 355-25(1): s 355-25(1) Design and conduct core R&D activities as systematic experiments to generate new knowledge

A core R&D activity is an experimental activity whose outcome cannot be known or determined in advance from current knowledge, information or experience, and can only be determined by a systematic progression of work based on the principles of established science that proceeds from hypothesis to experiment, observation and evaluation and leads to logical conclusions, and that is conducted for the purpose of generating new knowledge, including new or improved materials, products, devices, processes or services. Each activity claimed is identified and planned against those elements before and while it is conducted.