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Compliance Lenses

Pluggable compliance domains with deterministic and AI-powered rules

Compliance Lenses / R&D Tax Incentive

R&D Tax Incentive

Audits R&D Tax Incentive eligibility, documentation, and compliance with the Industry Research and Development Act and ATO requirements.

RAG Indices

  • rnd-tax-legislation
  • ato-trust-rulings
  • aat-decisions

Cross-Reference Indices

  • corporations-act

Required Entities

  • entity_type
  • is_incorporated_in_australia
  • ausindustry_registered
  • core_rd_activities
  • supporting_rd_activities
  • rd_expenditure
  • aggregated_turnover
  • has_overseas_rd
  • hypotheses
  • contemporaneous_records
  • feedstock_revenue
  • software_activities

Deterministic Rules (13)

RND-001 Entity not eligible to claim R&D Tax Incentive
RND-002 R&D activities not registered with AusIndustry
RND-003 Core R&D activity — no identifiable technical uncertainty
RND-004 Activity appears to be routine business-as-usual, not R&D
RND-005 Contemporaneous documentation not maintained during R&D activities
RND-006 Overseas R&D activities not pre-registered (advance finding)
RND-007 Dual-purpose expenditure not apportioned between R&D and non-R&D
RND-008 Supporting R&D activity not linked to a registered core activity
RND-009 R&D expenditure approaching or exceeding $150M notional deduction cap
RND-010 Feedstock revenue clawback adjustment required
RND-011 Software development activity may be excluded from R&D
RND-012 R&D hypothesis not properly formed or documented
RND-013 Aggregated turnover affects R&D offset rate