Probably only for some components, for example maybe the actual...

Probably only for some components, for example maybe the actual development and testing of new parts like for example a new stack design to optimise flow or output in a multiple stack design or developments to enable using 90% of previous ZnBr solution. Only based on my interpretation of the ATO guide about things a "competent professional can't know or determine in advance, based on current knowledge, information and experience."

From https://business.gov.au/grants-and-programs/research-and-development-tax-incentive/assess-if-your-randd-activities-are-eligible#core-rd-activities-additional