Ann: Research and Development, page-38

Some general info, I am glad KNL isn't trying to develop its own batteries with these restrictions with recent changes capping the limit that can be claimed. Those unfortunate enough to have massive R&D costs, say to try and develop a new battery, look like having some restrictions on amounts that can be claimed

https://www.smh.com.au/business/small-business/uncertainty-over-research-tax-incentives-reigns-as-scheme-tightened-20181002-p5079h.html

Doesn't seem likely to have too much impact on KNL though, R+D amounts seem below the cap. May be unfortunate for others though so wish anyone affected all the best of luck.