TAXATION – research and development tax offset – activities relating to production of viable coking coal product – Fort Cooper Coal Measures – whether R&D activities are “core R&D activities” or “supporting R&D activities” within the meaning of Div 355 of the Income Tax Assessment Act 1997 (Cth) – activities come within the exception in s 355-25(2)(b) of the Income Tax Assessment Act 1997 (Cth) – activities conducted were prospecting, exploring or drilling minerals for purposes of determining size or quality of deposits – decision under review affirmed TAXATION – overseas activity does not meet the conditions in s 28D of the Industry Research and Development Act 1986 (Cth) – design of a wash
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