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Industry guidelines
Nga aratohu ahumahi

Listed research providers

An LRP is a research provider who has completed our listing process. They provide systematic, investigative and experimental (SIE) research and development (R&D) services under contract to other businesses. An LRP conducts R&D on behalf of non-associated businesses. A business whose eligible R&D expenditure is likely to be less than $20,000 per annum can only qualify for the R&D tax credit if it uses an LRP to do this research.

The time period for performing research eligible for the R&D tax credit has ended. It is no longer possible to become a listed research provider.

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Date published: 01 Feb 2010

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