On the 18 September 2025, The Administrative Review Tribunal of Australia (ART) handed down its decision on Ultimate Vision Inventions Pty Ltd (UVI) v Industry Innovation and Science Australia (IISA).
The matter may be familiar to those who follow R&D Tax dispute cases. The history is broadly:
The reheard submission was then recently released by the ART (which has replaced the AAT) in September 2025.
The case involved the FY14, FY15 and FY16 financial years and related to the development of software activities for a Health and Fitness System.
The latest ART decision details a lengthy (and likely costly) dispute.
Some notable extracts from the decision include:
This case highlights the importance of :
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