Ineligible R&D activities

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Certain activities are ineligible core R&D activities. A smaller number are ineligible supporting R&D activities.

Excluded activities

R&D tax incentive guidance: pre-production activities and reverse engineering (govt.loomio.nz)

R&D tax incentive guidance: software testing, debugging, maintenance and conversion related exclusions (govt.loomio.nz)

R&D tax incentive guidance: ineligible internal software development (govt.loomio.nz)

R&D tax incentive guidance: prospecting for, exploring for, or drilling for, minerals, petroleum, natural gas or geothermal energy (govt.loomio.nz)

R&D tax incentive guidance: market research, market testing, market development, or sales promotion, including consumer surveys (govt.loomio.nz)

R&D tax incentive guidance: Patenting and complying with statutory requirements and standards (govt.loomio.nz)

R&D tax incentive guidance: Social sciences, arts, humanities, organisational design and management studies (govt.loomio.nz)

R&D tax incentive guidance: Quality control, routine testing, routine collection of information and routine operations on data (govt.loomio.nz)