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Different rules and regulations apply to contractors and approved research providers when claiming tax credits for the research and development tax incentive. 

Approved research providers

Approved research providers are researchers approved by us. They provide R&D services under contract to other businesses based in New Zealand.

Engaging an approved research provider affects the eligibility of your R&D activities and eligible expenditure. 

Contractors

Contractors perform R&D activities on behalf of another person or principal who runs a business in New Zealand. 

Contractors must satisfy the eligible entity criteria in order to claim the R&D tax credit.