Name of agreement | MOU Tripartite IR-MBIE-Callaghan relating to the research and development tax incentive |
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Agency data share is with | Ministry of Business, Innovation and Employment (MBIE) and Callaghan Innovation |
MoU title | Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment and Callaghan Innovation relating to the research and development tax incentive |
Agency using the data | Callaghan Innovation and MBIE |
Purpose | Information sharing to enable the agencies, responsible for research and development (R&D) advice or incentives, to perform their work in relation to evaluating, administering, statistical reporting on, and policy formation for, R&D tax credits. |
Data exchanged | On a weekly basis:
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Legal authority | Clause 38(1) of Schedule 7 of the Tax Administration Act 1994 |