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
Reproduction of a commercial product or process
Excluded activities
Reproduction of a commercial product or process is excluded from being a systematic, investigative and experimental (SIE) activity for the R&D tax credit. Excluded activities are copying or reproducing a product or process from:
- a physical examination of the product or system
- plans
- blueprints
- detailed specifications
- publicly available information.
Can these activities be support activities?
Reproduction of a product could be an eligible support activity, but it must be all of the following:
- wholly or mainly for the purpose of the SIE activities
- required for the SIE activities
- integral to the SIE activities.
New Zealand legislation
Income Tax Act 2007
- schedule 21 part C, clause 10
- LH 7(1)(b)
- LH 7(2)(b)
Date published: 26 Mar 2008
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