R&D Tax Incentive · CPA Advisory

R&D Tax Incentive Services

A structured, defensible approach to R&D claims.

We help Australian businesses access the R&D Tax Incentive in a way that is commercial, audit-defensible, and aligned with future due diligence.

Our approach is deliberately staged. Eligibility is confirmed early, documentation is captured throughout the year, and the final claim is completed efficiently after year end. The result is a stronger claim, lower review risk, and no surprises at lodgement.

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Our Approach

A Defensible R&D Method, Not a Reconstructed Claim

Most R&D claims are reconstructed after year-end. That approach creates risk under AusIndustry findings of fact and ATO review. Our staged model ensures eligibility, evidence, and expenditure align before the claim is lodged.

By front-loading eligibility, capturing contemporaneous evidence in-year, and treating registration as the final step (not the first), we deliver a claim that holds up under review and integrates cleanly with your tax position and financial statements.

How We Work

Our Process & Fees

We offer a three-stage fixed fee structure, allowing you to engage progressively as your claim develops. Each stage is scoped, priced, and delivered independently. There are no percentage-of-claim fees and no contingency arrangements.

Eligibility & Claim Strategy

We start by determining whether your activities genuinely qualify under the R&D Tax Incentive. This is not a high-level yes or no. We provide a structured assessment of your eligibility and claim approach.

What we do

Identify potential core and supporting R&D activities
Assess technical uncertainty and experimental processes
Define initial claim scope and boundaries
Highlight risk areas and audit considerations
Provide a clear go or no-go recommendation

Ongoing Capture & Claim Build

Once eligibility is confirmed, we work with you during the financial year to ensure the claim is built on real-time, supportable data, not reconstructed after the fact.

What we do

Guide your team on what to document and how
Assist with tracking R&D activities and experiments
Establish cost tracking methodology (staff, contractors, materials)
Review and refine technical narratives as projects evolve
Ensure alignment between technical work and financial capture

Registration & Tax Claim

After the financial year end, we finalise and submit your R&D claim based on the work completed during the year.

What we do

Prepare and lodge R&D registration with AusIndustry
Finalise technical project descriptions
Calculate the eligible R&D expenditure
Prepare supporting tax schedules and adjustments

Outcome: A complete, compliant R&D claim, ready for submission and capable of standing up to review.

What Sets Us Apart

How Our Approach is Different

Most R&D claims are prepared after year-end, relying on reconstructed narratives and estimates. We take a different approach.

Principle	What it means for you
Front-loaded eligibility	No wasted time or cost on activities that do not qualify.
In-year documentation	Stronger, audit-ready claims supported by contemporaneous evidence.
Commercial focus	Aligned with your financial reporting, tax position, and future due diligence.
Fixed fees	No percentage-of-claim arrangements. No misaligned incentives.

Our Clients

Who We Work With

Our R&D Tax Incentive engagements are best suited to Australian companies with substantive technical activity, a commercial reason for getting the claim right, and a willingness to embed contemporaneous documentation into how their teams work. We do not run high-volume claim factories. Each engagement is led by a CPA with direct involvement throughout the year.

Established SMEs and growth-stage businesses

We work with companies that have moved beyond the early-stage idea phase and are now investing meaningful resources into technical work. Typically this means revenue-generating businesses with internal technical staff, structured projects, and a finance function (in-house or outsourced) that can support proper cost capture. Pre-revenue start-ups can also be a fit where the technical activity is genuine and the company has the systems to track it.

Companies investing in product, process, or technology development

We support businesses across software development, hardware and product engineering, advanced manufacturing, medical technology, food technology, agritech, and cleantech. The common thread is genuine technical uncertainty: the team is solving problems where the outcome cannot be known in advance, and is doing so through structured experimentation rather than routine implementation.

Businesses preparing for investment, acquisition, or external due diligence

Where a company is preparing for a capital raise, sale, or external review, R&D claims become part of the financial diligence package. We structure claims so they hold up under investor scrutiny, integrate cleanly with statutory accounts, and avoid the credibility risk that comes with reconstructed or aggressively framed positions.

Fit & Eligibility

Is the R&D Tax Incentive a Fit for Your Business?

Use the indicators below to gauge whether an R&D Tax Incentive engagement makes commercial sense for your company. We have set out the sectors we most often support, the signals that suggest you are a good candidate, and the situations where we will tell you the program is not the right path.

Sectors we commonly support

Software & SaaS
Manufacturing & engineering
Medical technology & healthcare
E-commerce & consumer technology
Agritech & food technology
Cleantech & sustainability

Signs the R&D Tax Incentive is right for you

You are likely a good candidate for an eligibility assessment if you can answer yes to several of the following:

Your team is solving technical problems whose outcomes cannot be known or determined in advance.
You are likely to incur at least $20,000 of eligible R&D expenditure in the income year.
Work is conducted by an Australian-incorporated company (the eligible R&D entity).
You have, or are willing to put in place, systems to track time, cost, and technical decisions during the year.
The technical work materially affects your tax position, financial reporting, or capital strategy.

When we are not the right fit

We will say so early if your activities do not meet the eligibility tests, if the expected claim does not justify the cost of doing it properly, or if you are seeking a percentage-fee, high-volume provider. Our model is built for companies that want a defensible position, not the largest possible claim.

Frequently Asked Questions – R&D Tax Incentive

What is the R&D Tax Incentive?

The R&D Tax Incentive is an Australian Government program jointly administered by AusIndustry (Department of Industry, Science and Resources) and the Australian Taxation Office. It provides a tax offset to companies undertaking eligible research and development activities, with rates that depend on aggregated turnover and R&D intensity.

Who can claim the R&D Tax Incentive?

Generally, Australian-incorporated companies (or eligible foreign-incorporated companies treated as Australian residents) that incur at least $20,000 of notional R&D deductions in an income year and conduct at least one eligible core R&D activity. Trusts, partnerships, and individuals are not eligible to register R&D activities or claim the offset directly.

What activities qualify as R&D?

Activities are split into core R&D activities and supporting R&D activities. Core activities involve experimental work where the outcome cannot be known or determined in advance, conducted to generate new knowledge. Supporting activities are directly related to, and undertaken for the dominant purpose of, supporting core activities. The legislative framework sits in Division 355 of the ITAA 1997.

When do I need to register my R&D activities?

Registration with AusIndustry must be lodged within 10 months of the end of the company's income year. For a 30 June year end, this means by 30 April of the following year. Registration must occur before the R&D tax offset can be claimed in the company's income tax return.

Does software development qualify for the R&D Tax Incentive?

Software development can qualify, but it must satisfy the same statutory tests as any other R&D activity, including genuine technical uncertainty and a systematic, experimental approach to resolving that uncertainty. Routine software development, configuration, and standard implementation work does not qualify. AusIndustry has issued specific guidance on software-related claims.

What is the difference between a refundable and non-refundable tax offset?

Companies with aggregated turnover under $20 million receive a refundable tax offset, meaning excess offset is paid as a cash refund. Companies with an aggregated turnover of $20 million or more receive a non-refundable offset that can reduce tax payable, with any unused amount carried forward. The applicable rate is set by reference to the corporate tax rate plus a premium.

Why engage a CPA firm rather than a percentage-fee R&D consultancy?

Percentage-of-claim arrangements can create incentives that are not aligned with a defensible, audit-ready position. Our fixed-fee model ensures the scope, eligibility, and methodology are determined on technical merit, not commercial uplift. As a CPA firm and Registered Tax Agent, we also integrate the R&D claim with your broader tax position, financial statements, and any future due diligence.

What documentation will I need to support a claim?

Both AusIndustry and the ATO expect contemporaneous evidence. This typically includes project plans, hypotheses tested, experimental results, technical decisions, time records for staff and contractors, and a clear methodology for apportioning eligible expenditure. The Stage 2 Ongoing Capture phase of our process is designed specifically to build this record during the year.

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