Eligible business tests flowchart
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Question 1
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| Do you carry on business in New Zealand? | If you answered Yes then go to Question 3. | If you answered No then go to Question 2. |
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Question 2
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| Are you an industry research co-operative (IRC)? | If you answered Yes then go to Question 3. | If you answered No then you are unlikely to be eligible for the R&D tax credit*. |
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Question 3
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Are you:
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If you answered Yes then you are unlikely to be eligible for the R&D tax credit*. | If you answered No then go to Question 4. |
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Question 4
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| Are you a resident of New Zealand? | If you answered Yes then go to Question 6. | If you answered No then go to Question 5. |
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Question 5
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| Is your business activity conducted through a fixed establishment in New Zealand? | If you answered Yes then go to Question 6. | If you answered No then you are unlikely to be eligible for the R&D tax credit*. |
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Question 6
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Does the R&D relate to:
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If you answered Yes then your business may be an eligible business*. | If you answered No then you are unlikely to be eligible for the R&D tax credit*. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
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