| Name of agreement | Callaghan Innovation - information sharing on Research and Development Tax Incentives enrolment information |
|---|---|
| Agency data share is with | Callaghan Innovation |
| MoU title | Memorandum of Understanding between Inland Revenue and Callaghan Innovation relating to the disclosure of sensitive revenue information under section 38(2) of the Tax Administration Act 1994 |
| Agency using the data | Callaghan Innovation |
| Purpose | Information sharing in relation to:
|
| Data exchanged | RDTI enrolment information, which includes income year, claimant information, address details, contact details, name(s) of associated person(s) claiming R&D tax credits, yes/no for internal software development expenditure. |
| Legal authority | Clause 38(2) of Schedule 7 of the Tax Administration Act 1994 |
Last updated:
13 Apr 2021