The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
Claiming the R&D tax credit and filing your tax return
You must file both an income tax return for the year the credit relates to and a detailed R&D statement. The statement describes the R&D activities undertaken and the expenditure and/or depreciation loss incurred.
Do it now
Learn about
How it works
Next steps
Date published: 19 Mar 2008
Back to top
