AusIndustry have released two additional guidance documents particularly relevant to claimants conducting software development R&D activities:
This guidance has been released following earlier material from AusIndustry indicating concerns over inappropriate claims for Software Activities, and reports in the media of large software development R&D claims being found to be ineligible during review.
The general principles within this new guidance remains consistent, in that claimants must demonstrate how their software is generating new technical knowledge, rather than merely applying existing knowledge.
Some important extracts from the guidance are as follows:
A link to the guidance material is available here.