External review of R&D Tax Incentive decisions

If you disagree with an internal review decision, you can apply to the Administrative Appeals Tribunal (AAT) for a review.

The AAT provides independent reviews of decisions made by the Australian Government.

If you seek review by the AAT, 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 AAT to the Federal Court of Australia (FCA). A party can only appeal to the Federal Court if they claim the AAT has made an error of law.