Expenditure on acquiring technology, or the right to use it, for R&D activities is not notionally deductible where a purpose of the activities is to obtain new knowledge based on that technology or to create new or improved materials, products, devices, processes, techniques or services based on it, or where the activities extend, continue, develop or complete the activities that produced the technology. The Board may, and at the Commissioner's request must, find whether technology is core technology for particular activities, and an entity may apply for such a finding.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.