rnd_eligibility_assessment_skill
- TypeScript
3
GitHub Stars
1
Bundled Files
2 months ago
Catalog Refreshed
4 months ago
First Indexed
Readme & install
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Installation
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npx veilstrat add skill cleanexpo/ato --skill rnd_eligibility_assessment- SKILL.md13.7 KB
Overview
This skill provides a systematic methodology for assessing eligibility for the R&D Tax Incentive under Division 355 of the ITAA 1997. It classifies activities as core or supporting R&D, scores eligibility confidence, and calculates eligible expenditure and refundable tax offsets. The output is a clear, auditable assessment with documentation and recommendations.
How this skill works
The skill inspects activity descriptions against the four core R&D tests: experimental uncertainty, systematic progression, purpose of generating new knowledge, and use of scientific method. It applies a 0–3 scoring scale for each criterion to produce a total eligibility score and confidence band. It then aggregates eligible costs across salary, contractors, materials, depreciation and overhead, and calculates refundable offsets (for small entities using 43.5% as applicable).
When to use it
- Assess whether a project or task qualifies as core or supporting R&D
- Quantify and document eligible R&D expenditure for a registration
- Estimate potential refundable tax offset for small entities
- Prepare contemporaneous records and registration narratives
- Validate or audit existing R&D claims and allocations
Best practices
- Use the activity template: describe uncertainty, hypothesis, experiments, observations, conclusions and new knowledge
- Score each activity transparently with evidence for each criterion
- Keep contemporaneous records: timesheets, test plans, data and reports
- Separate R&D and non-R&D work and apply conservative allocations
- Register within statutory deadlines and maintain XML/structured outputs for audit
Example use cases
- Evaluating a lab project that tests new materials for genuine technical uncertainty
- Classifying a contractor-developed prototype as supporting or core R&D
- Calculating eligible payroll and material costs to produce a refundable offset estimate
- Preparing a 1,500-word registration narrative per activity for ATO review
- Auditing past claims to identify documentation gaps and mitigation steps
FAQ
Core R&D meets all four legislative tests (uncertainty, systematic progression, new knowledge, scientific method). Supporting R&D must be directly related, have the dominant purpose of support, or produce goods/services used in core R&D.
What score indicates high confidence of eligibility?
A total score of 10–12 indicates high confidence; 7–9 likely eligible but document well; 4–6 uncertain; 0–3 not eligible.
Which costs are included in total R&D expenditure?
Eligible costs include salary and on-costs, arm’s-length contractor payments, consumable materials, depreciation of R&D assets by use percentage, and allocated overheads.
What offset rate applies for small businesses?
For small entities (turnover < $20M) the methodology uses a 43.5% refundable offset on eligible expenditure.
