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Independent Technical R&D Assessments for Software, AI & Cybersecurity Companies
Critical AI provides independent technical evaluation and experimental research supervision services to support Australian companies and R&D advisors in preparing compliant R&D Tax Incentive claims.
How we determine technical uncertainty
We specialise in determining whether software and artificial intelligence development activities meet the definition of eligible experimental R&D under the Australian R&D Tax Incentive program.
Our role is to technically validate uncertainty, experimentation, and knowledge advancement — not to provide tax advice.
About Us
Critical AI is an independent applied research assessment organisation focused on software engineering, artificial intelligence and cybersecurity technologies.
We assist R&D advisors, accountants and innovative companies by providing technical assessments of development activities to determine whether they constitute eligible experimental R&D.
Our services are based on scientific methodology and systematic evaluation of technical uncertainty. We do not develop client software or participate in implementation activities. Our role is to independently evaluate and supervise research processes and provide objective technical opinions.
Critical AI operates as a technical assessor only and does not provide taxation or financial advice.
Our Services
We analyse a project to determine whether technical uncertainty exists and whether the activities are likely to qualify as experimental R&D.
R&D Eligibility Assessment
We help companies structure development work into documented experiments aligned with R&D Tax Incentive requirements.
Experiment Framework & Guidance
We prepare independent technical documentation describing:
• technical uncertainty
• experiments performed
• results obtained
• knowledge gained
This report supports the claimant’s R&D registration prepared by their tax advisor.
Annual Technical R&D Report
Critical AI acts as an independent technical assessor.
We do not:
• prepare R&D tax calculations
• receive success-based fees
• participate in client development activities
• assess projects in which we have a financial interest
Our opinions are based solely on technical evaluation and research methodology.
We Work With
• R&D tax advisors
• innovation grant consultants
• SaaS companies
• AI startups
• cybersecurity technology firms