The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
R&D activity need not be successful to be eligible
Success of activity
To be eligible, activities must:
- be intended to advance science or technology by resolving scientific or technological uncertainty, or
- involve an appreciable element of novelty.
However, they do not have to be successful. Activities remain eligible even if they do not resolve the uncertainty or introduce appreciable novelty.
Find out more
- 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
- Support activities
- Determining when eligible R&D activities start and finish
Date published: 30 Sep 2008
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