From my veiw... the explorational drilling was done and the...

From my veiw... the explorational drilling was done and the money was spent, a claim was made... it should be open and shut case. R&D Tax IncentiveLast updated: 10 December 2018

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At a glance OpenProvides a tax offset for some of a company's cost of doing eligible research and development (R&D) activities by reducing a company's income tax liability. Tax offsets of 43.5% or 38.5% are available for costs incurred on eligible activities depending on a company’s annual aggregated turnover. The 43.5% benefit is a refundable offset.Who can apply:At a minimum, applicants must:be an incorporated companybe conducting eligible core R&D activities. These are defined in the legislation as being experiments that are guided by hypotheses and conducted for the purpose of generating new knowledgehave incurred eligible R&D expenditure or notional deductions of at least $20,000 (unless using a Research Service Provider or a Cooperative Research Centre).