Step 1 — What Qualifies?

Plain-English rules for R&D eligibility.

Pick your industry to see the patterns advisors look for. The rules below apply across every sector.

Typically eligible

  • Experimental work with an outcome a competent professional could not determine in advance
  • Systematic progression: hypothesis → experiment → observation → evaluation → conclusion
  • Generating new technical knowledge — not just applying existing knowledge
  • Technical uncertainty as the driver — not just commercial uncertainty
  • Supporting activities that directly enable a core R&D experiment (dominant purpose test)
  • Failed experiments — the ATO does not require success, only systematic methodology
  • Developing novel algorithms, materials, processes, or devices
  • Work documented contemporaneously — notes, logs, photos, commits, test data

Typically not eligible

  • Market research, consumer surveys, or sales campaigns
  • Routine testing and quality control against existing standards
  • Software developed primarily for internal admin use (CRM, ERP, accounting systems)
  • Reproducing or reverse-engineering an existing product or process
  • Compliance with standards, regulations, or legal requirements
  • Management studies or general efficiency surveys
  • Commercial, legal, or admin aspects of patenting or licensing
  • Mass production or routine manufacturing once a process is established

Grey zone note: Some activities sit right on the line. If you’re unsure, describe it to the chatbot below — or bring it to an advisor. Dossio never makes eligibility determinations. That is always the advisor’s role.