Technical uncertainty
Record why existing knowledge, methods or competent professional expertise could not determine the outcome in advance.
R&D Tax Incentive Australia
Build the R&D record while the technical work is happening.
The R&D Tax Incentive is a self-assessed Australian tax program. Strong claims begin before the tax return: define the technical uncertainty, record the hypothesis and experiment, capture observations, link people and expenditure, and preserve evidence contemporaneously.
Eligible entityEntity requirements are assessed under the program rules.
Eligible activitiesAt least one qualifying core R&D activity is required.
ExpenditureGenerally at least $20,000, subject to specified exceptions.
TimingApplications are generally due within 10 months after year end.
R&D operating framework
Separate technical experimentation from ordinary development.
A project can be innovative without every task being eligible R&D. The program focuses on activities that satisfy the statutory tests.
Hypothesis
State what technical proposition is being tested and why it may resolve the uncertainty.
Experiment
Describe the method, variables, trial, prototype or test used to determine the outcome.
Observation & evaluation
Capture results, failures, deviations, measurements and what those results mean technically.
Supporting activity
Show the direct relationship to a core R&D activity and any additional dominant-purpose test that applies.
Expenditure evidence
Connect staff, contractors, materials, equipment and apportionment methods to the activities they supported.
AI evidence system
Turn normal engineering records into a contemporaneous evidence layer.
Project tools, issue trackers, test reports, technical notes, emails, meeting records, screenshots, code-development records and cost data can be organised into an experiment register rather than reconstructed months later.
My AI operating-system approach is designed to capture the work as it happens: activity, technical uncertainty, experiment, evidence, people, expenditure and management approval in one reviewable record.
Australian Government source
The Department of Industry explains that R&DTI eligibility is self-assessed, core activities require an unknown outcome and systematic progression, and contemporaneous records are essential.
Official R&DTI program guidance →Important
Registration does not guarantee that activities or expenditure are eligible. This page is general information, not tax or legal advice. Eligibility should be assessed against the legislation and official guidance, with appropriately qualified tax or R&D advisers where required. Build the record as if it could be reviewed.
Private R&D systems review
Make the evidence system part of the R&D process.
Tell me what you are developing, the technical uncertainty and your forecast R&D spend. I will focus the conversation on the operating and evidence layer.