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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.