The R&D Tax Incentive is administered by both the Australian Tax Office (ATO) and the Industry of Innovation and Science Australia (IISA).
Core activities are classed as experimental activities that are based on principles of established science and proceed in a logical method - starting with a hypothesis and ending with a conclusion. They must be conducted with the intention of learning about new materials, products or services in a structured and methodical way.
Supporting activities are procedures that relate directly to the core activities.