None of these is a core R&D activity: market research, testing, development or sales promotion; prospecting, exploring or drilling for minerals or petroleum to find or measure deposits; management studies or efficiency surveys; research in social sciences, arts or humanities; commercial, legal and administrative aspects of patenting or licensing; compliance with statutory requirements or standards (maintaining national standards, calibrating secondary standards, routine testing and analysis); reproducing a commercial product or process by examining it or from plans or public information; developing, modifying or customising software mainly for the internal administration of the developer, a connected entity or an affiliate; and activities relating to gambling services, gambling or gambling-like practices, or to tobacco, tobacco products and accessories, vaping goods, tobacco extract and nicotine goods, unless conducted solely to generate new knowledge about minimising harm (s 355-25(3) and (4)). The registration guidance states the gambling and tobacco exclusions apply to activities in income years starting on or after 1 July 2025.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.