It is possible pressure from State Government will force the...

It is possible pressure from State Government will force the Feds to "grandfather" the r&d tax changes to avoid disruption of many projects committed to prior to the changes. I saw no companies other than CCE mentioned by name, but mention was made of battery research projects.

I haven't so far found out on what criteria Dr Nahan judges Garden Island a success.
What Hansard did reveal to me about Garden Island was a failure of a CETO unit causing a hydraulic fluid leak. I don't remember hearing about that before. I also found it in a report in the Albany Advertiser, 19 June 2018:

Carnegie Clean Energy confirmed one of its units off Garden Island pumped 1890 litres of hydraulic fluid into the ocean when a pipe failed in April 2015.
The pipe was used to carry hydraulic fluid pumped by wave energy to the shore, where it produced electricity.

However, a Carnegie spokesman and the University of Western Australia’s Wave Energy Research Centre manager Dr Wiebke Ebeling, who is working with Carnegie on the project, said the leak was unlikely to happen in Albany because the component that failed was not on new models.
“Power is (now) generated in small pumps on-device and then sent to shore (as electricity), which vastly reduces the likelihood of any leaking and the amount of hydraulic fluid,” she said.
“We are confident that the coast off Albany-Torbay is not at risk of an oil spill.”
The Carnegie spokesperson said the leaked hydraulic fluid was a biodegradable, low-toxicity water-based fluid that did not damage marine life.