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  • The AAT’s decision supports the department’s position that when the outcome of activities can be known or determined in advance, this is sufficient by itself for there to be no core R&D activities.
  • Key points from the AAT’s decision include
    • There will be no core R&D activities where the outcome of the activities are known or able to be determined in advance. This reason alone is sufficient for activities not to be core R&D activities.
    • A task which is difficult does not necessarily involve an uncertain outcome.
    • Uncertainty stemming from an absence of control by the R&D entity doesn’t necessarily constitute uncertainty of outcome.
  • This matter is currently on appeal to the Federal Court of Australia.

Read the full report on Coal of Queensland Pty Ltd and Innovation and Science Australia (AustLII)