If you've scanned any material released by AusIndustry recently – whether it's the new form, or updated guidance material – one word seems to arise again and again: evidence. Equally, if you read any recent AAT and courts decisions on R&D, you will note a focus on evidence.
So what is evidence? What form can it take? What role does it play in the preparation, reviews, audits and tax disputes related to R&D?
Watch on-demand, Grant Thornton’s Sukvinder Heyer and Clayton Utz Partner, Amber Agustin discuss these questions and provide some practical ideas for your R&D claim processes.