Full Federal Court decision

On 2 March 2023, the Full FCA handed down its judgment on Ultimate Vision Inventions’ appeal of an AAT decision made on 27 June 2019.

The FCA allowed the appeal on the basis that by substantially copying Innovation & Science Australia’s (as it was then known) submissions in its decision, the AAT had not discharged its statutory obligation to conduct an independent review.

The matter was remitted to the AAT for re-hearing.

Industry Innovation and Science Australia’s response

The judgment makes no findings about whether the relevant activities were eligible R&D activities and therefore has no implications for Industry Innovation and Science Australia’s assessment approach.

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