According to section 355-25 of the Income Tax Assessment Act 1997, some of the following activities is not considered for R&D:
Market research, testing, and development, sales promotion
Routine testing and analysis of the following: materials, components, products, processes, soils, atmospheres, etc
Activities aiming for the reproduction of a commercial product or service by copying any existing system or blueprint/plan
Activities that aim for developing, customizing, or changing computer software that is primarily used by the developer or affiliates developer
Research in the area of social science and arts, or also in the humanities
Any commercial, administrative or legal activities that are linked to patents or licensing
Prospecting, exploring, researching, or drilling for minerals or petroleum
Management or efficiency studies
Any activities in service of providing compliance with statutory requirements or regulations, like sustaining national standards or secondary standards