Ann: Research and Development, page-5

Everything is submitted electronically nowadays and as a result the ATO doesn't get to see the evidence of claims or expenses. I’ve been queried before, and I know many people and businesses who have been queried in the past. History has taught me these queries are usually just box ticking by the ATO to confirm all the documents and ‘receipts’ etc. were in order.

I dare say if there was something to hide this wouldn't have been announced because Spinks and his accountant would be off to their tax-haven in the sun somewhere.