Minimum expenditure threshold flowchart
|
Question 1
|
||
|---|---|---|
| Have you incurred eligible expenditure or depreciation loss of at least $20,000 on your eligible R&D activities in the 2008-09 income year? | If you answered Yes then your expenditure may be eligible for the tax credit*. | If you answered No then go to Question 2. |
|
Question 2
|
||
| Did you outsource the R&D activity to a listed research provider (LRP), or were you an eligible business for only part of the year (in which case the $20,000 is pro-rated)? | If you answered Yes then your expenditure may be eligible for the tax credit*. | If you answered No then your expenditure is not eligible for the tax credit*. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
End of long description.
Close this window to continue using our website.
For more info on government services go to newzealand.govt.nz
© Copyright 2012 Inland Revenue