Important:
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more
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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