The R&D tax credit has been repealed, effective from the 2009-10 income year. It is still available for qualifying expenditure on R&D activities carried out in the 2008-09 income year. Find out more about the R&D tax credit repeal >
Tax agents: To file a detailed statement on behalf of a client, you must upgrade your online services user ID to access your client's detailed statement. For help, ask the online services support person or administrator in your office, or contact the R&D tax credit team.
More information and useful links
More information
Read this detailed information about the R&D tax credit and the eligibility criteria that apply. If you are still uncertain, talk to your tax agent and/or other professional advisor, or contact us.
These websites also have information on where to get other government assistance for R&D:
- Foundation for Research, Science and Technology (www.frst.govt.nz)
- Ministry of Economic Development (www.med.govt.nz)
- Ministry of Research, Science and Technology (www.morst.govt.nz)
Useful links
These links provide additional guidance on general business record keeping:
- Keeping accurate, complete records
- Record keeping for e-commerce
- Retention of business records by electronic means
- Record keeping (IR323) - smart business quick reference summary sheet
Date published: 20 Jul 2009
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