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  • 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.  

Read the full report on Havilah Resources Ltd and Innovation and Science Australia (AustLII)