Code of Conduct & Compliance Commitment

Transparent practice. Documented process. Accredited operations.
Our commitment.
Link R&D Advisory is a specialist R&D Tax Incentive consultancy led by Harley Bell, a registered tax agent operating independently and transparently under the Tax Agent Services Act 2009. We comply with the Tax Practitioners Board (TPB) Code of Professional Conduct (Code) and the July 2024 determination under Section 30-10, and we are committed to delivering R&D Tax Incentive services in a manner that is:

Clear and professional
Properly documented
Respectful of your tax obligations
Grounded in quality systems

Key principles we uphold.
We follow the 5 core principles of the Code, and apply them in practical terms to how we work:

Honesty and integrity. We will not submit false or misleading information to the ATO or DISR, and we are open with clients about what can or cannot be claimed.
Independence. We disclose and manage conflicts of interest, including situations where multiple related entities may be involved in a claim. If a client has prior engagement with another R&D provider, we act ethically and transparently.
Confidentiality. We keep all client data secure. No personal, technical or financial information is shared or reused without permission, including for training or software input. Your data stays yours. We comply with the Australian Privacy Principles and maintain a clear Privacy Policy outlining how personal information is collected, used, and protected.
Competence. We specialise in R&D, and only R&D. We maintain knowledge of relevant tax law, current TPB and ATO interpretations, and best-practice documentation requirements for substantiating claims.
Proper administration of tax law. We document and retain records of all tax agent services provided, and maintain engagement terms, working files, claim calculations and supporting notes for at least 5 years, as required under the Code.

Documentation, systems and cybersecurity.
We maintain internal quality management processes proportionate to the size and nature of our business. These include:

Use of engagement letters and service scope documentation for all clients
Written records of advice and claim decisions
Standardised report templates and risk-based reviews
Secure client information storage with regular backups
Internal checklists for compliance review
Cybersecurity protocols appropriate to a sole-practitioner firm

Informing clients.
As part of our commitment to transparency, we:

Provide clients with this summary of our obligations under the TPB Code
Maintain an open-door policy for queries about how we apply the Code
Do not promote tax avoidance or mislead clients about the R&D Tax Incentive
Encourage early engagement, clear planning, and contemporaneous documentation of R&D activity
Encourage all clients to verify the registration status of any tax agent they engage via the official TPB Register

Disclaimer.
The information on this website is provided for general guidance and informational purposes only. It does not constitute legal, financial, or taxation advice and should not be relied upon as a substitute for professional consultation.

While we take care to ensure content is accurate and up to date, Link R&D Advisory makes no representations or warranties as to the completeness, accuracy, or applicability of any information provided.

If you are considering an R&D Tax Incentive claim or other tax matters, we recommend you seek personalised advice tailored to your specific circumstances. You can contact us directly to arrange a consultation.

Nothing on this website creates a client relationship, nor does it constitute the provision of tax agent services until a formal engagement is entered into in writing.

Link R&D Advisory is a registered tax agent (R&D Services only) operating under the Tax Agent Services Act 2009.