Ann: Quarterly Activities/Appendix 5B Cash Flow Report, page-17

Good pick up Matteomic,
I'm not an expert in tax law, however i would expect that capital expenditure to build an asset, proceeds from selling an asset and lease costs to hire that asset are three separate items.

Capital Expense should be valid for rebate because it's a demo plant for research purposes - prove methodology.

Selling the asset, I agree the ATO would not be morally happy but it's a matter of tax law whether that influences the rebate for capital works. Sounds dodgy but if tax law doesn't forbid it then it should not adversely influence rebate.

I'd expect ATO would be ok for rebate to apply for lease costs because they are leasing assets for research purposes.

Interesting point. I hope this doesn't drag on for a resolution.