The R&D tax credit has been repealed, effective from the 2009-10 income year.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 you need to do
Those claiming the R&D tax credit must ensure they maintain adequate records to support their claim. This information outlines, and gives examples of, the types of records that should be kept.
Use-of-money interest and penalties will apply in the normal way for incorrect claims or claims that can not be substantiated.
Find out more
- Keeping records to support your claim
- Records showing eligible expenditure
- Conducting research by contracting a third party
Date published: 26 Sep 2008
Back to top
