The R&D tax credit has been repealed, effective from the 2009-10 income year.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.
Conducting research by contracting a third party
What do I need to consider?
When considering contracting a third party to perform your research and development for you, you will need to consider:
- Will your expenditure be above the $20,000 minimum expenditure threshold?
- How you will ensure your claim only includes eligible R&D activities, and excludes ineligible expenditure?
- Does your arrangement meet the "on behalf of" criteria?
Find out more
Date published: 18 Sep 2008
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