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  • AAT decision that supports the departmental position that applicants must keep accurate evidence of claimed R&D activities that are registered through the R&D Tax Incentive.
  • The key aspects of the Tribunal’s decision are
    • Applicants must demonstrate evidence of claimed activities;
    • Applicants cannot seek to change their activities at the Tribunal – they are constrained to the activity descriptions as registered; and
    • Pursuing an innovative idea will not, on its own satisfy the requirements for an eligible R&D activity.
  • The applicant has referred the matter to the FCA on appeal. The matter continues to progress.

Read the full report on Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 1633 (27 June 2019)