The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
What to do when planning and running R&D activities
Claimants are responsible for the accuracy of the information included in their income tax return and detailed statement, and for ensuring they maintain sufficient records to support this.
Do it now
See also
Learn about
- Keeping records to support your claim
- Conducting research by contracting a third party
- Records showing eligible expenditure
Next steps
- Claiming the R&D tax credit and filing your tax return
Date published: 03 Oct 2008
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