AAT Decision – Havilah Resources Ltd
AAT decision in Havilah Resources Ltd and Innovation and Science Australia provides clarification about the requirements for a systematic progression of work as defined in subsection 355-25(1) and when mining activities fall under the exclusions in subsection 355-25(2).
- The AAT’s decision supports the department’s position that activities that don’t meet all the requirements in section 355-25 cannot be core R&D activities.
- Key points from the AAT’s decision include
- The definition in subsection 355-25(1) requires testing of hypotheses for there to be a systematic progression of work proceeding from hypothesis to experiment, observation and evaluation, leading to logical conclusions.
- All of the activities also fell within an exclusion in subsection 355-25(2) of the ITAA 1997 and so were excluded from being eligible core R&D activities.
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