[ blog ] - field notes

R&D Tax Incentive, in plain English.

Guides for Australian software teams: who is eligible, what actually counts as R&D, how substantiation works, and why conservative claiming wins.

Eligibility

[ 001 ] - 2 guides

How it works

[ 002 ] - 7 guides
04

Founder, engineer, adviser: who does what in an R&D claim

An R&D Tax Incentive claim needs three roles: the engineer who knows the technical story, the founder who owns the numbers, and the registered adviser who reviews and lodges. Who does what, and where the tool fits.

4 min
05

From commits to claim in an hour: a walkthrough

A concrete, follow-along walkthrough of preparing an R&D claim from your GitHub history: connecting a repo, watching routine work get filtered, answering the interview about a real experiment, and ending with a substantiated package. Illustrative example, start to finish.

5 min
06

How to estimate R&D hours without a timesheet nightmare

Most software teams do not keep R&D timesheets. A defensible, documented estimation method anchored to your pull requests, using stratified sampling and extrapolation, that stays conservative and ties every hour to evidence.

5 min
07

The four-gate test, explained for engineers (not accountants)

A plain-English, engineer-focused walkthrough of the four-part core R&D activity test (s355-25): outcome unknown, systematic progression, new knowledge, and not excluded, with software examples of what passes and what fails.

7 min
08

Using your git history as R&D evidence: timestamps, PRs and the audit trail

Your git history is one of the strongest contemporaneous records you have for an R&D claim. What signals in PRs and commits point to genuine R&D, why timestamps matter, and where git evidence stops and attestation starts.

5 min
09

We prepare, your adviser lodges: how our process works end to end

A walkthrough of the whole process: from connecting a repository, through the free preview and the guided interview, to a substantiated package your registered adviser reviews and lodges. What you do, what we do, what they do.

4 min
10

What good R&D substantiation looks like (and what gets claims knocked back)

Substantiation is what separates a defensible R&D claim from a risky one. What the ATO actually wants to see, the contemporaneous records that hold up, and the common gaps that get software claims reduced or denied.

5 min

Trust

[ 003 ] - 2 guides

Wondering if your work qualifies?