COVID-19: Find information and support for business on our coronavirus page. If your business is based in Victoria, you can find information about business restrictions on Business Victoria’s website.
On this page
  • 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)