R&D seems to have been holding the numbers up for some years...

R&D seems to have been holding the numbers up for some years now. Interesting article below regarding CBA and R&D claims, the ATO is looking for revenue
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The Commonwealth Bank has reached a settlement with the Australian Taxation Office, following a prolonged dispute over around $100M in claims it had made for support with research and development related to a technology overall. While the terms of the settlement were not disclosed, ATO deputy commissioner Rebecca Saint said it was a reminder to companies that just because a project is large, expensive or risky does not mean it necessarily qualifies as R&D for the purposes of a tax incentive.