'Core R&D activity’ is an activity that simultaneously:
- has the material purpose of resolving a scientific or technological uncertainty, which exists if the knowledge required to resolve it is not publicly available or deducible by a competent professional, and
- is performed for the material purpose of acquiring new knowledge, or creating new or improved processes, services, or goods, and
- is conducted using a systematic approach.
This How-To guide covers off each of the above points in detail. It also helps identify information and systems that could be relevant for you to record and document in order to support your future RDTI claim.