Ann: FY16 R&D Update, page-7

And who knows... maybe even the tax officials know they are simply kicking the can down the road for the government... to make the books look better for the next budget... and that in year 1 of the next government all the previous claims will get re-approved.
I can imagine there are a whole heap of companies annoyed about this... and will be howling at the government at fundraising dinners about this.

An interesting article that gives a broader picture (Australian Financial Review... might need to insert yourself)
https://www.copyright link/business/accounting/cba-backs-down-from-100m-ato-stoush-20190318-h1chnc