Taking a deep dive into the manual, which is favoured and referenced by our legislators helps define all important tests for innovation. Take this extract regarding the tricky example of innovative services;
“innovations in services can include significant improvements in how they are provided (for
example, in terms of their efficiency or speed), the addition of new functions or characteristics
to existing services, or the introduction of entirely new services.”
Though services tend to be iterative and routinised, so conflicting perspectives could easily arise. Luckily the manual offers some guidance, conceding that;
'services tend to be continuous processes, consisting of a series of incremental changes in products and processes'
You may find that disrupted service type offerings are in fact ripe fruit for early stage innovation and indeed eligible for the tax concession all other things being equal.