The R&D tax credit has been repealed, effective from the 2009-10 income year.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 expenditure is eligible and what is excluded
To be included in eligible R&D tax credit expenditure for the year, the expenditure must be listed as eligible expenditure, and also not listed as excluded expenditure.
Learn about
- Deductibility of expenditure
- Types of eligible expenditure or depreciation loss
- Using listed research providers
- Industry research co-operatives (IRCs) and their expenditure
- What expenditure is excluded from a claim?
How it works
Date published: 24 Mar 2009
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