Скачать или смотреть R&D Tax Incentive - Expenditure Before Your Company Establishment

🔍 𝗥&𝗗 𝗧𝗔𝗫 𝗜𝗡𝗖𝗘𝗡𝗧𝗜𝗩𝗘: 𝗖𝗔𝗡 𝗬𝗢𝗨 𝗖𝗟𝗔𝗜𝗠 𝗘𝗫𝗣𝗘𝗡𝗗𝗜𝗧𝗨𝗥𝗘 𝗕𝗘𝗙𝗢𝗥𝗘 𝗬𝗢𝗨𝗥 𝗖𝗢𝗠𝗣𝗔𝗡𝗬 𝗘𝗫𝗜𝗦𝗧𝗦? 🔍

Have you spent money on R&D before your company was officially registered and now wondering if it’s claimable under the Australian R&D Tax Incentive? In this video, we explain exactly what the law says — and what it really means for you.

Whether you're a startup founder, software developer, engineer, or innovator, understanding when R&D expenditure becomes eligible is crucial to avoiding costly mistakes. We break down what counts, what doesn’t, and how to stay compliant — all in plain English (with a bit of cheek).

🧾 𝗧𝗛𝗘 𝗧𝗥𝗨𝗧𝗛 𝗔𝗕𝗢𝗨𝗧 𝗘𝗔𝗥𝗟𝗬 𝗦𝗣𝗘𝗡𝗗 🧾

If you paid for R&D expenses before your company was incorporated, they’re not eligible under Division 355 of the Income Tax Assessment Act 1997 (Cth). The R&D entity — your company — must legally exist and be the one that incurs the cost. Reimbursing yourself later won’t change the eligibility.

We explain:

Why timing matters more than intent

How to avoid the “loan agreement” trap

Why assessors reject these claims during audits

📑 𝗪𝗛𝗔𝗧 𝗖𝗔𝗡 𝗕𝗘 𝗖𝗟𝗔𝗜𝗠𝗘𝗗 — 𝗔𝗙𝗧𝗘𝗥 𝗜𝗡𝗖𝗢𝗥𝗣𝗢𝗥𝗔𝗧𝗜𝗢𝗡 📑

Eligible R&D expenditure includes prototype development, testing, trials, and technical uncertainty work after incorporation, where the company directly pays or is contractually liable.

We also cover:

Assigning IP to the company

Director reimbursement misconceptions

Structuring your operations the right way

💥 𝗧𝗛𝗥𝗘𝗘 𝗖𝗢𝗠𝗠𝗢𝗡 𝗖𝗔𝗦𝗘𝗦 𝗧𝗛𝗔𝗧 𝗗𝗢𝗡’𝗧 𝗤𝗨𝗔𝗟𝗜𝗙𝗬 💥

We walk through real-world examples that fail the eligibility test:

Pre-company prototype – $8K spent in personal name. Company later formed. Not eligible.

Consultant contracts under sole trader ABN – Company reimburses after the fact. Rejected.

Freelancer-developed IP – IP assigned to company later. Development costs still ineligible.

Don’t fall for these common traps — they’re easy to make, but costly to fix.

💼 𝗪𝗛𝗬 𝗪𝗢𝗥𝗞 𝗪𝗜𝗧𝗛 𝗕𝗨𝗟𝗟𝗘𝗧𝗣𝗢𝗜𝗡𝗧? 💼

At Bulletpoint, we’ve helped businesses claim over $100 million in R&D tax incentives, across software, manufacturing, engineering, and more. We:

Know the rules (and the grey areas)

Call out what’s not eligible — early

Help you structure claims the ATO and AusIndustry can stand behind


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