Earlier quoted context omitted.
In Australia we have a tax break that means 80% of all R&D costs are repaid by the government. Everything we can ever possibly classify as R&D is classified as R&D. If I take a dump on company time it's R&D because I'm a software dev and therefore thinking about developing stuff while I'm in there.
That's not actually allowed, it's meant to be research with an "unknown outcome" or some similar wording. But lots of companies ignore yhat and claim regardless.
But genuine R&D would look very similar. There isn't a good test to distinguish "I don't know how to do this thing" from "nobody knows how to do this thing". I don't have the time, resources or inclination to know what everyone else knows. And then having to second guess what the tax office thinks everyone knows, because I know they'd accept some of the things I'm doing as research. It just isn't clear where they think the line is.