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Elderon R&D Tax
Last updated: 19 October 2026
This statement describes how the Elderon platform uses artificial intelligence. It is written for registered tax agents and companies assessing the platform, with reference to the Tax Practitioners Board’s guidance on the use of AI (TPB(GS) 55/2026) and the Australian Government’s Voluntary AI Safety Standard.
Elderon is software. Elderon Pty Ltd is not a registered tax agent or BAS agent, and AI output in the platform is not tax advice.
1. Models and provider
- AI features use Anthropic’s Claude models through the Anthropic API: Claude Sonnet 5.5, with Claude Haiku 4.5 as an automatic backup when the main model is unavailable.
- Anthropic’s web search tool is used to find published research for citations.
- Voice notes use the browser’s own speech recognition where available (in Google Chrome this is processed by Google), or otherwise Fireworks AI.
- Anthropic and Fireworks AI process content in the United States.
2. What the AI does
It drafts AusIndustry scoping text, checks activities against the core activity requirements and exclusions in Division 355 of the Income Tax Assessment Act 1997, suggests expense classifications, extracts details from uploaded documents, drafts supporting documents, traces statements back to the client’s records, and turns voice notes into draft entries.
3. What the AI does not decide
- It does not decide eligibility. The eligibility position belongs to the registered agent or, where no agent is engaged, the company.
- It does not verify fields, sign off an application, sign a client declaration, contact clients or lodge anything.
- It does not change data on its own. Changes proposed by the platform assistant are applied only when the user approves them.
4. Human review
- AI drafts are shown with their sources and are saved only when a person accepts them. The platform records which fields were AI-drafted and when they were accepted.
- Web links in AI-drafted fields that the web search did not return, and that are not already in the project’s records, are removed.
- Every field in an application must be marked as verified by a person, and every warning decided, before the signing agent can sign off.
- Sign-off records the signer, their TPB registration number, the time and a fingerprint of the signed content.
5. Data handling and retention
- Only the content needed for the feature in use is sent to the AI provider. Passwords, session tokens and audit logs are not sent.
- Under Anthropic’s commercial terms, content submitted through the API is not used to train its models. Elderon does not train or fine-tune models on customer data.
- AI outputs that a person accepts are saved with the claim data, which is currently held by Neon in the United States. Elderon does not keep a separate log of prompts sent to the AI provider.
- Registered agents should obtain their client’s permission before client information is processed by third-party AI services.