From bdo.com.au: Body by Michael Pty Ltd’s R&D activities for a health and wellbeing program and software application were scrutinised by Industry Innovation and Science Australia, revealing they didn’t qualify as R&D activities.

The tribunal’s analysis provides insights into the definition of core R&D activities, the importance of documentation, and the potential pitfalls of relying on AI for legal submissions.

Using ChatGPT to produce (what turned out to be false) unchecked case references is not OK. See Body by Michael Pty Ltd and Industry Innovation and Science Australia (Taxation and business) [2025] ARTA 44 (24 January 2025) (paragraph 31-32)