Evidence is part of the experiment
A useful R&D evidence system captures the hypothesis, technical uncertainty, planned test, activity, observation and conclusion while work is occurring. It connects technical records with people, dates, costs and supporting files. The purpose is not paperwork for its own sake; it is to make the learning traceable.
Build around actual work
Engineers should not need to write a legal submission every Friday. Use short structured entries linked to existing tickets, drawings, repositories, test results, photos and supplier records. Ask what was unknown, what was tried, what happened and what changed next. The system can assemble the chronology without inventing it.
Keep technical and financial records aligned
Activity records and expenditure records answer different questions but should reconcile. Project codes, timesheets, invoices and asset usage need consistent identifiers. The ATO explains that companies must keep records supporting calculations and the connection between expenditure and registered R&D activities.
Use AI as an organiser, not a witness
AI can prompt missing fields, summarise approved records and identify gaps. It should not manufacture experimental detail or convert assumptions into observations. Human technical owners must approve the record. Eligibility and tax positions should be led by appropriately qualified advisers.
For a focused review of the workflow, economics and next practical step, visit danielroberts.com.au.
Primary guidance
General information only. Obtain qualified legal, tax, financial, engineering, planning or other specialist advice where required.