The Rand blog
Eligibility
AI and machine learning work is a rich source of genuine R&D, and a fast-growing target for ATO scrutiny. Here is how the eligibility test actually applies to AI development, with examples of what qualifies and what does not.
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Software is one of the most-claimed and most-scrutinised areas of the R&D Tax Incentive. This guide maps the four eligibility criteria to real software work, with examples of what qualifies, what does not, and the traps that sink claims.
Read articleCompliance & Evidence
Eligibility gets you in the door. Evidence keeps you there. This guide covers what contemporaneous records the ATO and AusIndustry expect, the evidence hierarchy that holds up in a review, and the documentation habits that make a claim defensible.
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