On 25 July 2019, the Full Federal Court held that expenditure on a pilot plant could be relevantly ‘experimental’ so as to qualify as ‘core R&D activities’, for the purposes of Div 355 of the Income Tax Assessment Act 1997.

See below for a more detailed analysis of this ‘core’ part of the Court’s decision, prepared by Piotr Klank of the Victorian Bar. See also this Tax Technical article for more of the background.


[Tax Month – July 2019]

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