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Extension of time for year 1 and year 2 research and development tax incentive applications

Anyone applying for the research and development (R&D) tax incentive for year 1 or year 2 had extra time to get their application in.

The extension, which was introduced during COVID-19, gave you more time to consider how the R&D tax incentive eligibility criteria might apply to your activities and make an application if you decided to go ahead.

You had until 31 August 2021 for:

  • year one (2019-20 income year) supplementary returns; and
  • year two (2020-21 income year) general approvals and criteria and methodologies (CAM) approvals.

You can find further information here: 

Research and development tax incentive due dates 

Businesses wanting to apply for the R&D tax incentive are encouraged to go to the “How to claim” section of the R&D tax incentive Hub:

R&D funding support for New Zealand businesses

or to contact Callaghan Innovation's R&D tax incentive specialists:

Email Callaghan Innovation

Registering for the research and development tax incentive

Before claiming research and development tax credits, you'll need to first register for the research and development tax incentive. Then, unless you elect to be a significant performer, you must obtain general approval for your R&D activities before claiming tax credits.

Last updated: 25 Jun 2021
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