In order to ensure an accurate eligibility assessment, we have correlated advice from AusIndustry regarding R&D claims.
In order to ensure an accurate eligibility assessment, please read the following advice from AusIndustry and review your claim to ensure it meets these points:
The Solution (New Knowledge)
This description should be detailed and include the specific information sought to resolve the specific technical areas of uncertainty identified. The description should explain how the new knowledge sought to be generated is different from the current knowledge.
Please note: it is not sufficient to state that the final product is expected to be a novel offering in the market place.
The Reason (Unknown Outcome)
This description should address why the outcomes of the hypotheses (technical or scientific ideas) the Company is testing (and not the outcome of the project) cannot be known or determined in advance. The emphasis here should be on the technical uncertainties of the R&D activities and the description should explain how the Company determined that a competent professional in the relevant field was, or would be, unable to know or determine the outcome of the experiments in advance based on existing information, knowledge or experience.
The Tests and Results (R&D activities)
This description should include the hypotheses of the experiments and a description of the experiments themselves and not simply list the actions taken within the project. The hypotheses should describe what variables (or technical features) are to be tested, manipulated and investigated during the experiment, not just re-state the technical goals for the overall project.
What is not R&D?
Guidance on the ICT sector makes it clear that not all software and technical development activities are experimental activities. Examples of common ICT-related activities that are unlikely to be eligible core R&D activities include:
• Solving technical problems where similar problems have been overcome previously.
• Using the capabilities of existing software as they are intended to be used and within their limitations.
• Minor adaptation of existing software, materials or products.
• Adding minor user functionality to existing application programmes or devices. Sometimes there is confusion about routine testing steps in software development projects.
Detailing this information in Nifty Forms will allow your reviewer to process your claim faster.