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External review of R&D Tax Incentive decisions
What is an external review of decision?
If you disagree with an internal review decision, you can apply to the ART for a review.
The ART provides independent reviews of decisions made by the Australian Government.
If you seek review by the ART, they will consider all relevant facts and evidence that you give to them in relation to your R&D activities. They will then make a decision about whether your R&D activities meet the requirements under the legislation.
Either party can appeal a decision of the ART to the FCA. A party can only appeal to the Federal Court if they claim the ART has made an error of law.
Administrative Appeals Tribunal (AAT) decisions
Prior to 14 October 2024, review decisions were referred to the AAT.