Research and Development (R&D) Entitlements

What we offer

The Australian Government is supportive of industry Research and Development and will provide to your business a substantial refundable tax offset for eligible activities

At Cordner Advisory we:

• Are experts in planning R&D projects

• Advise on activities that attract maximum entitlements

• Help with compliance and supporting documentation

• Successfully help lodge applications with AusIndustry

Cordner Advisory has developed a unique approach to assist our clients throughout the R&D process. We employ the right resources and knowledge to lodge successful applications that generally become quite complex. The first step in this process is understanding the Eligible Core and Supporting Activities your business has undertaken.

These activities are defined as; Core R&D Activities

1. Experimental Activities whose outcome is unknown

2. Applying a Systematic Progression of Work
   a. Hypothesis
   b. Experiment
   c. Observation
   d. Evaluation

3. Conducted for the purpose of generating new knowledge

​Supporting R&D Activities

1. Must be directly related to the Core R&D activity

2. If the activity is an excluded activity or carried out to produce goods and services, its dominant purpose must be to support the Core activity