The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
Disputing our assessment of your claim
If you dispute our assessment of your R&D tax credit, you can request a reassessment of your claim by submitting a notice of proposed assessment (NOPA).
In some circumstances, different timeframes apply for submitting a NOPA or a detailed statement in support of a NOPA.
When the disputes process is complete, you cannot submit a NOPA for an R&D tax credit for the disputed period that has been resolved. However, we still have discretion to amend the claim.
Refer to our standard practice statements for more information about your rights and responsibilities:
Find out more
- What to do if you make an error on your detailed statement
- Penalties and use-of-money interest
- Disputing our assessment of your claim
- Disputes process
- Changes to the disputes and reassessment rules for the R&D tax credit
Date published: 06 Nov 2009
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