The Australian Taxation Office (ATO) has made it clear that under the R & D tax incentive, expenditure incurred in relation to associates can only be included when actually paid.  Refer to Section 355 - 205 Income Tax Assessment Act 1997 (ITAA 1997). If the amount has not been paid then you have two alternatives: 

1.    Claim the deduction under the normal tax provisions, i.e., Section 8-1 of Income Tax Assessment Act 1997 (ITAA 1997), when the expense was actually incurred; or

2.    Claim the expense in the year that it was paid. Please note that if you elect option 1, you can not then elect option 2 in subsequent years for the same expense.