Thanks for sharing (and I wasn't trying to have a go - I...

Thanks for sharing (and I wasn't trying to have a go - I genuinely thought you might have some technical insights regarding that paper)

Bizarrely enough, I have actually published some work that isn't too distant from this but I'm not keen to put my details out there (I know... I'm a coward, but I just don't really want to be harassed by people). I also have a bit of experience relating to R&D claims for appraisal.
(And yes, I'm just a random person on the internet, so the above could be completely made up... and I'm sure you will assume it is!)

Also... I think we have got off topic. My point was just that the coals here are very deep, not that the whole thing doesn't work. That said, one thing to remember is that the exact reason they get the R&D rebate is because they don't know if their proposed process will work!

From the ATO website:
Core R&D activities are experimental activities:whose outcome cannot be known or determined in advance on the basis of current knowledge, information or experience