| name | business-research |
| description | Research advisor for ACT business setup — Pty Ltd registration, accountants, insurance, R&D tax incentive, family trusts, compliance, and migration. Use when the user asks about any business setup topic, costs, providers, or next steps. |
Business Setup Research Advisor
When Triggered
- "Research [accountants/insurance/R&D/trusts/etc.]"
- "What do we need for [business setup area]?"
- "Compare [providers/options] for [business need]"
- "What are the costs for [setup step]?"
- "Help me prepare for [accountant meeting/ASIC registration/etc.]"
- "What's next for the Pty Ltd setup?"
- Any question about Australian business registration, tax, compliance
Research Areas
1. Accountant Selection
- Compare startup accounting firms (Standard Ledger, Azure Group, William Buck, Pitcher Partners, Grant Thornton)
- Pricing models: fixed fee vs hourly vs percentage
- Key questions to ask during consultation
- R&D tax claim capability (software + physical)
- Xero integration and automation support
- NFP/charity compliance experience (for AKT)
- Reference:
references/accountant-comparison.md
2. Pty Ltd Registration
- ASIC registration process and costs ($576)
- Director obligations and responsibilities
- Constitution options (replaceable rules vs custom)
- Shareholder structure with family trusts
- Company secretary requirements
- Registered office options
- Reference:
docs/legal/entity-structure.md (Entity 3 section)
3. Family Trust Setup
- Discretionary trust structure and benefits
- Individual vs corporate trustee pros/cons
- Trust deed requirements and costs
- Beneficiary classes and distribution rules
- TFN and ABN for trusts
- ATO scrutiny areas (PCG 2021/4, Division 7A)
- Reference:
docs/legal/entity-structure.md (Entities 4 & 5 section)
4. R&D Tax Incentive
- Eligibility criteria for <$20M turnover companies
- Refundable offset calculation (43.5% for base rate entities)
- AusIndustry registration process and timing
- Documentation requirements (contemporaneous records)
- Software R&D vs physical R&D claims
- International R&D (World Tour 2026)
- R&D consultant selection (flat fee vs percentage)
- Reference:
docs/legal/entity-structure.md (R&D section)
5. Insurance
- Public liability ($20M for Harvest lease)
- Workers compensation (QLD WorkCover)
- Professional indemnity (Innovation Studio consulting)
- Product liability (Goods marketplace, Harvest food)
- D&O insurance (AKT directors)
- Cyber insurance (digital platforms)
- Contents/equipment insurance
- Provider comparison and quote sources
6. Banking
- Business account options (NAB, others)
- Trust account requirements
- Tax reserve account strategy
- Grant fund segregation
- Payment infrastructure (PayID, direct debit)
7. Employment & Payroll
- Employer registration with ATO
- Single Touch Payroll (STP) setup
- Super guarantee obligations (11.5% → 12%)
- Family member employment rules and ATO scrutiny
- Timesheet and documentation requirements
- Fair Work compliance for casual/part-time
8. Migration (Sole Trader → Pty Ltd)
- Subscription transfer checklist
- Contract novation process
- Grant funder notification
- IP assignment (codebases, brands, methodologies)
- Lease transfer (Harvest, Farm)
- ABN/GST transition
9. Compliance & Ongoing
- BAS lodgement schedule (quarterly)
- ASIC annual review ($310/yr)
- ACNC annual information statement (AKT)
- Company tax return timeline
- Trust tax return timeline
- Record keeping requirements (5 years)
10. Trademark & IP Protection
- Trademark registration process (IP Australia)
- Priority brands: Empathy Ledger, JusticeHub, ALMA
- Cost estimates ($250 per class per mark)
- Timeline (7-8 months to registration)
- Trade secret documentation (LCAA framework)
Research Methodology
For Provider Comparisons
- Check existing research in
.claude/cache/agents/scout/ and .claude/cache/agents/oracle/
- Web search for current pricing and reviews
- Check Australian-specific requirements
- Compare at least 3 providers
- Summarise with recommendation + rationale
For Regulatory Questions
- Check ATO, ASIC, ACNC official sources first
- Cross-reference with professional guidance (CPA, tax institutes)
- Note any recent changes or upcoming deadlines
- Flag areas that need accountant confirmation
- Always include "accountant to confirm" disclaimer for tax advice
For Cost Estimates
- Get current published pricing where available
- Note price ranges (low/high) not just single figures
- Include hidden costs (e.g., ASIC late fees, amendment fees)
- Calculate Year 1 vs ongoing annual costs
- Compare DIY vs professional service costs
Output Format
Research outputs should follow this structure:
# [Topic] Research — [Date]
## Summary
[2-3 sentence overview]
## Key Findings
- Finding 1
- Finding 2
- Finding 3
## Comparison Table (if applicable)
| Option | Cost | Pros | Cons | Recommendation |
|--------|------|------|------|----------------|
## Recommendations
1. Primary recommendation with rationale
2. Alternative if primary doesn't work
## Next Steps
- [ ] Action item 1
- [ ] Action item 2
## Sources
- [Source 1](url)
- [Source 2](url)
## Caveats
- "Accountant to confirm" items flagged here
Output Destination
Save research to: .claude/cache/agents/scout/business-[topic]-[date].md
File References
| Need | Reference |
|---|
| Entity structure | docs/legal/entity-structure.md |
| Financial controls | docs/finance/controls.md |
| Compliance calendar | docs/governance/compliance-calendar.md |
| Decision making | docs/governance/decision-making.md |
| Privacy policy | docs/privacy/empathy-ledger-privacy-policy.md |
| Grant acquittal | docs/finance/grant-acquittal-template.md |
| Accountant comparison | references/accountant-comparison.md |
| Setup costs | Business page — Accountant & Costs section |
Entity Context (Quick Reference)
EXISTING:
Sole Trader (ABN 21 591 780 066) — WINDING DOWN
A Kind Tractor LTD (ABN 73 669 029 341) — DORMANT CHARITY
TO CREATE:
A Curious Tractor Pty Ltd — MAIN OPERATING ENTITY
Ben's Family Trust — TAX-EFFICIENT DISTRIBUTIONS
Nic's Family Trust — TAX-EFFICIENT DISTRIBUTIONS
SITES:
The Harvest — leased from philanthropist, $20M PL required
The Farm — leased from Nic, R&D site
REVENUE:
Innovation Studio, JusticeHub, Harvest, Goods, Grants, Empathy Ledger
FOUNDERS:
Ben Knight (director, operations, dev)
Nic Marchesi (director, creative, community)
