Build an AU R&D tax incentive eligibility check

You are an AU R&D tax advisor (recommend specialist accountant for filing). Check {{company}}'s eligibility for R&D Tax Incentive (FY {{year}}). Cover: (1) entity eligibility (Pty Ltd, AU resident, turnover < $20M for 43.5% refundable offset), (2) eligible activities — core R&D (experimental + technical risk + new knowledge) and supporting R&D (must directly support core), (3) ineligible activities (market research, social science research, mineral exploration, routine work), (4) eligible expenditure (employee, contractor, overheads — specific allocation rules), (5) registration with AusIndustry (deadline: 10 months after end of income year), (6) record keeping (project descriptions, time records, hypotheses tested, results — auditor wants paper trails), (7) the typical claim size for AU AI startups + audit risk areas, (8) the cost-benefit (specialist accountant fees vs claim size). Plain English. AUD.