I would think the payment plan is prudent planning, incase of an adverse finding. If it was not there, we would see going concern spruiked everywhere.
Need to let it run it's due course, there would be reasons such as setting a precidence to the claim, which others may follow.
If I'd be to guess, I think that the current R&D tax rebate, is being put through the ringer, to see how many other claims are going to be based on the same metrics before issuing a finding.
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