Service
R&D Tax Incentives
We work alongside R&D Tax Advisors to provide the legal support that strengthens and protects your R&D Tax Incentive claims - from structuring commercial arrangements to preparing the documentation that underpins a defensible application.
The legal dimension of R&D Tax claims
The R&D Tax Incentive program is one of the most valuable concessions available to Australian businesses investing in innovation. It is also one of the most scrutinised. AusIndustry and the ATO have broad review and amendment powers, and claims that cannot be properly supported are exposed to significant risk.
R&D Tax Advisors are experts in identifying eligible activities and expenditure, structuring the technical narrative and preparing the core application. Our role is complementary. We address the legal dimensions that sit alongside that process - the contracts, IP arrangements, corporate structures and documentation frameworks.
How we help
R&D Agreements & Commercial Arrangements
- Drafting and reviewing R&D agreements, including contracts with research service providers (RSPs) and feedstock supply arrangements
- Advising on the at-risk rule and ensuring commercial arrangements do not inadvertently compromise the eligibility of R&D expenditure
- Structuring joint development arrangements, collaboration agreements and contractor engagements to correctly allocate R&D activities and expenditure
IP Ownership & Assignment
IP ownership has direct implications for R&D eligibility. To claim the incentive, the entity conducting the R&D must bear the financial risk and own or have the right to exploit the results. We advise on:
- IP assignment and licensing arrangements in the context of R&D activities, including between related entities and with external contractors
- Employment and contractor agreements to ensure IP created in the course of R&D activities is clearly owned by the claimant entity
- Group structure advice where R&D activities and IP ownership span multiple related entities
Documentation & Record-Keeping Frameworks
A well-supported R&D claim is built on contemporaneous records. We assist businesses in establishing the frameworks and internal processes that support robust documentation:
- Confidentiality agreements and information-handling protocols to protect R&D outputs while preserving the ability to substantiate claims
- Internal policies and procedures for recording R&D activities, expenditure and outcomes in a manner consistent with AusIndustry requirements
- Review of R&D project documentation to identify gaps that could attract scrutiny on review or audit
Working with your R&D Tax Advisor
We do not replace your R&D Tax Advisor - we work alongside them. Our role is to address the dimensions that sit outside the scope of tax advisory work, ensuring the legal and commercial foundations of your claim are as strong as the technical narrative your advisor prepares.
Whether you come to us directly or through an introduction from your R&D Tax Advisor, we work collaboratively as part of the advisory team - sharing information, coordinating on documentation and ensuring the legal and tax positions are aligned throughout the claim process.
Who this is for: Companies currently claiming or considering claiming the R&D Tax Incentive, particularly those with complex commercial arrangements, joint development activities, contractor-delivered R&D or IP ownership across group structures.
Ready to discuss your needs?
We'd like to understand your business and how we can help. Get in touch for an initial conversation.