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Find out when you need to use an R&D Tax Incentive certifier (approved certifier) and what you need to do if you become one.
An approved certifier is responsible for making sure the amount claimed by those in the significant performer regime is accurate.
To confirm claimants have complied with the R&D Tax Incentive criteria and methodologies, approved certifiers will review:
At the end of their review, the approved certifier will issue a certificate to the claimant confirming compliance with the criteria and methodologies, or highlighting areas of non-compliance.
You need to use an approved certifier when you both:
To become an approved certifier you or your business will need to both:
To help claimants find approved certifiers, we'll publish some of your details on our website.
Guidelines on who can become an approved certifier will be available in the first quarter of 2020.