Neither of us have any proof their R&D claims are legit or not,...

Neither of us have any proof their R&D claims are legit or not, you can hope for the best but as long as the company didn't come out and say they are fine, you can keep holding your shares when smart money sells. 

If you recall, it was just a short while ago when they issued a paid report (that didn't disclose it was paid for) and then had to retract it. This sounds pretty dishonest and if they did this what stops them from not "properly" claiming R&D? So the burden of proof is on the board, not on shareholders. 

I don't know what the Australian tax system has anything to do with this, but if you are justifying scamming the R&D system because Apple doesnt pay tax then good luck.

xo