Core Activities according to Section 355 - 25 of Tax Laws Amendment (Research and Development) Act 2011, are experimental Activities whose outcome cannot be known or determined in advance.

Supporting Activities according to Section 355 -30 of the same act are activities that are not Core Activities; rather they are Activities that relate directly to the Core R and D Activities. 

A supporting activity has to be conducted for the dominant purpose of supporting the Core Activity.

Directly related requires the Activity to have a direct, close and relatively immediate relationship with the Core R & D Activity.

The dominant purpose means the prevailing or most influential purpose of the Activity.