The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
Work out if you could get the R&D tax credit
Find out about the eligibility criteria you will need to meet before you can claim the R&D tax credit. The criteria relate to the structure of your business, the type of R&D you can claim the credit for, and the types of expenditure and depreciation loss that is eligible.
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Learn about
- Find out if your business is eligible
- Find out what R&D activities are eligible
- Find out what R&D activities are excluded
- Find out what expenditure is eligible and what is excluded
- Limits on internal software development expenditure
See also
How it works
Next steps
Date published: 18 Dec 2008
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