The condition in this section is met if:
(a) the * recoupment is received, or the entitlement to receive the recoupment arises, during an income year (the trigger year ); and
(i) the recoupment is of expenditure incurred on or in relation to certain activities; or
(ii) the recoupment requires expenditure (the project expenditure ) to have been incurred, or to be incurred, on certain activities.
Note: Paragraph (b) includes expenditure incurred in purchasing a tangible depreciating asset to be used when conducting R&D activities.