Registered Research Service Provider · Australia
RSP vs R&D Tax Consultant: Do You Need Both?
Short answer: they do different jobs, so the question is rarely “either/or”. A Registered Research Service Provider (RSP) actually conducts your research, and its fees are the one kind of spend that can still count below the $20,000 minimum. An R&D tax consultant or your registered tax agent prepares and lodges the claim. If you already have an accountant, an RSP does not replace them — it opens a route your accountant cannot, and the two roles fit together. Read the full RSP explainer.
On this page: why an RSP if I have an accountant · what an RSP does that your accountant can't · RSP vs consultant vs tax agent · which do you need · who is allowed to do what · how Ignition fits · FAQ
“I already have an accountant — why would I need an RSP?”
Because an accountant and an RSP sit on opposite sides of the R&D Tax Incentive. Your accountant or registered tax agent works on the tax side: preparing the claim, calculating the offset and lodging your company tax return. An RSP works on the research side: conducting and structuring the R&D itself.
The decisive difference is the threshold. Normally you need at least $20,000 of eligible R&D expenditure in an income year to claim the offset. business.gov.au states that this threshold does not apply to expenditure you pay to a research service provider. No accountant or consultant can open the below-threshold route for you — only expenditure to a registered RSP can. For a startup or SME with a small R&D budget, that is often the difference between being able to claim and not.
What an RSP does that your accountant can't
A registered RSP is registered by the Department of Industry, Science and Resources to provide or manage R&D services in specific research fields. Engaging one gives you two things a tax adviser cannot:
- Claiming below the $20,000 threshold. Expenditure paid to a non-associate RSP, for work in a field it is registered for, forms the substituted base where total notional deductions fall below $20,000 — so even small R&D projects may be claimable.
- Actual research capability. An RSP supplies the people, facilities and technical expertise to design and run rigorous experiments — see our R&D services.
Important: using an RSP does not guarantee your activities are eligible. The R&DTI is self-assessed, so you must still self-assess that your underlying activities qualify as eligible R&D — and your tax position should be confirmed with a registered tax agent.
RSP vs R&D tax consultant vs registered tax agent
Three different roles often get bundled together. Here is who does what:
| Registered Research Service Provider (RSP) | R&D tax consultant | Registered tax agent / accountant | |
|---|---|---|---|
| Core role | Conducts and structures your R&D activities | Advises on and helps prepare the R&DTI claim | Prepares and lodges your company tax return |
| Government-registered? | Yes — on the public RSP register | No — not a registered category | Yes — registered with the Tax Practitioners Board |
| Can support a claim under $20,000? | Yes | No | No |
| Can charge a fee to lodge your tax return? | No | No (unless also a registered tax agent) | Yes |
| Conducts the actual research? | Yes | No | No |
| Guarantees eligibility? | No — you self-assess | No — you self-assess | No — you self-assess |
Which do you actually need?
It depends on where your gap is:
- Small R&D budget (near or below $20,000): an RSP is the key piece — it is the only way to claim below the threshold. You may be able to claim from the first dollar of qualifying spend with a registered RSP.
- No in-house research capability: an RSP supplies the technical team and structured experimentation you can't run yourself.
- You have the research covered but need the claim prepared and lodged: that is the role of a registered tax agent (or an R&D tax consultant working alongside one).
- Most startups and SMEs: a combination — an RSP for the research and the below-threshold route, plus a registered tax agent for the lodgement.
Who is allowed to do what (the role boundary)
What we are
An external research office
A government-registered research organisation (RSP000047) that frames your problem, runs the investigation and keeps every step defensible.
Not an AI vendor
We don't sell you a build.
InsteadWe test whether your idea can hold up on real data before you commit to building it.
Not a tax agent
We don't promise claims or refunds.
InsteadWe conduct the research. Tax advisers prepare the claims.
Not a grant writer
We don't pitch funding outcomes.
InsteadWe help you see which support pathways may be relevant — and what preparation they need.
The roles are separated for a reason. In Australia, charging a fee to prepare and lodge a tax return — including the R&D tax offset claim — is a tax agent service, and the Tax Practitioners Board requires the person doing it to be a registered tax agent.
Ignition Research's role as a registered RSP is scientific, technical and research-structuring support — conducting and documenting the R&D. Tax advice, the offset calculation, lodgement and your entity-specific claim position should be handled by your registered tax agent or accountant. We work alongside them, not instead of them.
How Ignition Research fits
Ignition Research is a Registered Research Service Provider (RSP000047), listed on the AusIndustry Register of Research Service Providers (Department of Industry, Science and Resources), and based in Adelaide at the SpaceLab Building, Lot Fourteen, Frome Rd, Adelaide SA 5005. Registration is a listing on a public register, not a government endorsement of results or of any claim. We sit on the research-delivery side of the R&D Tax Incentive: conducting and structuring eligible R&D for Australian companies, and — because spend with us can support a claim below the $20,000 minimum spend (where we are not your associate and the work is in a field we are registered for) — making even smaller R&D projects claimable, subject to R&DTI eligibility. Verify our registration on the public RSP register.
We're happy to work alongside your existing accountant or tax agent. If you'd like to know whether the RSP route may apply to your project, book a short, no-obligation pathway review.
Discuss your project with IRFrequently asked questions
I already have an accountant — do I still need an RSP?
Possibly, because they do different jobs. Your accountant or registered tax agent prepares and lodges your R&D Tax Incentive claim. A Registered Research Service Provider (RSP) actually conducts the R&D, and is the only one of the two whose fees can still count toward a claim below the $20,000 minimum spend. They are complementary, not alternatives — many companies use both.
Can my accountant or tax agent get my claim under the $20,000 minimum R&D spend?
No — and nothing is waived. Where your total notional R&D deductions for the year fall below $20,000, the offset is worked out on a narrower substituted base: broadly, expenditure you pay to a registered RSP (where the RSP is not your associate and the work is in a research field it is registered for), together with eligible contributions to a Cooperative Research Centre. An accountant or tax consultant preparing your claim does not open that route.
What is the difference between an RSP and an R&D tax consultant?
An RSP is government-registered and conducts your R&D activities, which is what can still support a claim below the $20,000 threshold. An R&D tax consultant typically helps prepare and lodge your claim and is not a government-registered category. Only a registered tax agent can charge a fee to prepare and lodge your tax return.
Is an RSP a tax agent or tax adviser?
No. An RSP provides scientific, technical and research-structuring services — it conducts R&D. Tax advice, lodgement and your specific claim position are the work of a registered tax agent or your accountant. The two roles are separate.
Can I use both an RSP and a tax consultant?
Yes, and many companies do. The RSP conducts and structures the research, and its fees are what can still count below the threshold; a registered tax agent or R&D tax consultant prepares and lodges the claim. The roles fit together.
Does using an RSP guarantee my R&D claim is eligible?
No. The R&D Tax Incentive is self-assessed. Using an RSP does not make your activities automatically eligible — you must still self-assess that your activities meet the R&DTI definition of eligible R&D.
Who actually lodges my R&D tax claim?
You register your R&D activities with AusIndustry, then claim the offset in your company tax return. If someone is paid to prepare and lodge that return for you, they must be a registered tax agent. An RSP does not lodge your tax return.
Is Ignition Research a registered RSP?
Yes — Ignition Research is a Registered Research Service Provider (RSP000047), listed on the AusIndustry Register of Research Service Providers (Department of Industry, Science and Resources). Registration is a listing on a public register, not a government endorsement of results or of any claim. You can verify the current registration by searching for "Ignition Research" on the public RSP register at business.gov.au.
Sources
- business.gov.au — Get help from a research service provider
- business.gov.au — Find a research service provider (the public register)
- business.gov.au — Check if you are eligible for the R&DTI
- ato.gov.au — Research and development tax incentive
- tpb.gov.au — Tax agent registration (who can provide tax agent services)
General information only — not tax, financial or legal advice. R&D Tax Incentive eligibility, thresholds and rates depend on your specific activities and circumstances and can change. Whether you can claim depends on your circumstances; always confirm current rules with the Australian Government (business.gov.au and ato.gov.au) or a registered tax agent. Last reviewed: August 2026.