VATGPB11210 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 74 - Original research undertaken to gain knowledge and understanding
Whilst there is no general restriction under this Heading, the term ‘original research’ is interpreted as meaning research that:
a) Involves surveys, field tests or new research design thinking, interviews or observation conducted specifically in relation to the subject of the research (as opposed to merely collating existing data); and
b) Extends to secondary data analysis, interpretation (which may include options and/or recommendations) or a systemic review of evidence (rather than mere data gathering and recording)