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AAT Decision – PKWK
The AAT found in PKWK and Innovation and Science Australia that all of the Applicant's claimed 2014-15 activities were eligible R&D activities. The decision is subject to confidentiality orders that restrict the disclosure of the name of the Applicant and any material tending to identify the Applicant.
- The AAT determined from its analysis of expert and factual evidence that the Applicant’s claimed 2014-15 activities were eligible R&D activities as required in Division 355 of the ITAA.
- The Tribunal’s decision is confined to the facts of the case.
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