Administrative Appeals Tribunal (AAT) decisions

The Administrative Appeals Tribunal (AAT) is an independent body that can review decisions AusIndustry makes about your applications and registrations for the R&D Tax Incentive.

Typically, the AAT may be asked to review a decision only after an internal AusIndustry review of the decision has been conducted and the affected party remains unsatisfied.

When conducting reviews, the AAT makes decisions about the interpretation of the legislation that governs the R&D Tax Incentive that are important reading for programme participants and their advisors.

Summaries of some of these decisions are below:

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