The R&D tax credit has been repealed, effective from the 2009-10 income year.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
What happens if you dispute an assessment?
Within the timeframes set out in Filing and Notice of proposed adjustment - periods (NOPA), the standard process for disputing an assessment will apply for disputes that you begin in relation to the R&D tax credit.
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 (the Commissioner retains discretion under S113).
For more information about the disputes resolution process and your rights and responsibilities, if the dispute is initiated by you, refer to our Standard Practice Statement 08/02.
What happens if we dispute an assessment?
Within the timeframes set out in Filing and Notice of proposed adjustment - periods (NOPA), existing disputes resolution processes will apply for disputes initiated by us.
For more information about the disputes resolution process and your rights and responsibilities, if the dispute is initiated by us, refer to our Standard Practice Statement 08/01.
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
Date published: 24 Mar 2009
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