Ann: Quarterly Cashflow Report, page-37

They might have tried to claim the cost of building the pilot plant under their R&D claim and reconsidered since closing down the plant they are trying to claim for would be LWP-like stupid.

From the business.gov.au website:

However, under the programme you cannot claim:

• interest expenditure
• expenditure that is not at risk
• core technology expenditure
• expenditure included:
  • in the cost of a depreciating asset
  • to acquire or construct a building.