The R&D tax credit has been repealed, effective from the 2009-10 income year. It is still available for qualifying expenditure on R&D activities carried out in the 2008-09 income year. Find out more about the R&D tax credit repeal >
Tax agents: To file a detailed statement on behalf of a client, you must upgrade your online services user ID to access your client's detailed statement. For help, ask the online services support person or administrator in your office, or contact the R&D tax credit team.
Find out about the R&D tax credit
The R&D tax credit applies for the 2008-09 income year. The credit applies at the rate of 15% of eligible R&D expenditure or depreciation loss you incur in an income year. The credit operates on a self-assessment basis and you are responsible for meeting the key eligibility criteria.
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Date published: 18 Dec 2008
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