# R&D Tax Incentive Registration

> Draft Core and Supporting Activity descriptions for the R&D Tax Incentive annual registration (Australia, AusIndustry/ATO). Ensures HEOC structure for core activities and salary-to-project nexus; validates descriptions with nexus_expenditure_check.



Tags: Australia, Tax, R&D, AusIndustry, ATO, Compliance


## Example Prompts

- Draft Core and Supporting Activity descriptions for our FY25 R&D registration
- Check that our activity descriptions support the salary-to-project nexus
- Ensure each core activity has Hypothesis-Experiment-Observation-Conclusion structure

URL: https://rakenne.app/skills/rd-tax-incentive-registration/index.md

Try this skill: https://rakenne.app/a/?skill=rd-tax-incentive-registration



## Overview

Draft Core and Supporting Activity descriptions for the R&D Tax Incentive annual registration in Australia (AusIndustry and ATO). Targets Tech, Manufacturing, Biotech and other eligible sectors. Core activities must follow **Hypothesis–Experiment–Observation–Conclusion (HEOC)**; use **rd_logic_builder** when available. The skill includes a validator to ensure descriptions support the **salary-to-project nexus** so expenditure can be justified against the registered R&D project.

## Validation tool

**nexus_expenditure_check** — Flags if activity descriptions do not support the salary-to-project nexus: (1) missing reference to the R&D project or specific core/supporting activity, (2) missing R&D-eligible language (hypothesis, experiment, technical uncertainty, etc.), (3) vague or generic wording that could apply to non-R&D work. Run it on the activity descriptions document after drafting or updating.

## Example

> **You:** I've drafted our Core and Supporting Activities for this year's R&D registration in `rd/activities_fy25.md`. Can you check that the descriptions support the salary-to-project nexus?
>
> **Agent:** I'll run the nexus expenditure check. *(Runs `nexus_expenditure_check`.)* The check shows project references and R&D-eligible language are present. One section uses "general support"; consider tying that activity to a specific core experiment or outcome so the nexus is explicit. I can suggest wording from the reference if you want.

## Excerpt of activity descriptions

The agent structures core activities with clear HEOC and links supporting activities to the project:

```markdown
## Core Activity 1 — [Project name/ID]

**Hypothesis:** Whether [technical uncertainty] can be resolved by [approach].

**Experiment:** [Trials, prototypes, methods used.]

**Observation:** [What was measured or observed.]

**Conclusion:** [What was learned; uncertainty resolved or not.]

## Supporting Activity 1

Directly supports Core Activity 1 by [e.g. feasibility, data collection, testing]. [Specific link to project and eligible R&D work.]
```

## Getting Started

Add your R&D project context and any existing activity drafts to the project workspace, then activate the *R&D Tax Incentive Registration* skill. Use **rd_logic_builder** for HEOC on core activities; run **nexus_expenditure_check** before finalising for registration.


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