The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
Find out what R&D activities are eligible

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Learn about
- What is research that is systematic, investigative and experimental?
- R&D activities aimed at resolving scientific or technological uncertainty
- R&D activities involving an appreciable element of novelty
- R&D tax credit in information technology
- R&D activity need not be successful to be eligible
- Support activities
- Determining when eligible R&D activities start and finish
Next steps
Date published: 24 Mar 2009
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