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Name of agreement MOU Tripartite IR-MBIE-Callaghan relating to the research and development tax incentive
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:
  • enrolments
  • information about enrolments follow up
  • general approvals
  • approved research provider, and
  • supplementary returns
On a quarterly basis:
  • total R&D expenditure estimated in general approval application
  • total R&D expenditure claimed in supplementary return
  • total eligible expenditure claimed in supplementary return
  • number of R&D tax incentive (RDTI) supplementary subsequently reviewed by the Commissioner for correctness
  • days from receipt of enrolment, general approval, approved researcher provider application, CAM application to “notification of decision”
  • characteristics of businesses who have submitted RDTI claims
  • number of and amount of RDTI tax credits prior to any other offset, and
  • number of firms and amount of tax credits set off against income tax.
Legal authority Clause 38(1) of Schedule 7 of the Tax Administration Act 1994
Last updated: 13 Apr 2021
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