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  • The AAT’s decision supports the department’s position that when activities fall under the mining exclusion, this is sufficient by itself for those activities to not to be core R&D activities.
  • Key points from the AAT’s decision include: 
    • The activities fell under the mining exclusion in subsection 355-25(2), which also applies to coal, because the activities were focused on determining the size and quality of the coal deposit and at determining more precisely the expected variability in coal quality.
    • Documentation is needed to demonstrate that activities are carried out by applying a systematic progression of work based on principles of established science; that proceeded from hypothesis to experiment, observation and evaluation, leading to logical conclusions.
  • This matter is currently on appeal to the Federal Court of Australia.

Read the full report on Coal of Queensland Pty Ltd and Innovation and Science Australia (AustLII)