"On behalf of" criteria flowchart
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Question 1
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| Are you doing the R&D through a partnership, group of companies or joint venture? | If you answered Yes then note that specific rules apply to partnerships, groups of companies and joint ventures*. | If you answered No then go to Question 2. |
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Question 2
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| Are you doing the R&D on your own behalf or having another person do it on your behalf? That is, do you:
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If you answered Yes then you may meet the on-behalf-of criteria*. | If you answered No then you do not appear to meet the on-behalf-of criteria*. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
End of long description.
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