Research and development tax incentive due dates

The 2021 general approval applications were due by the 7th day of the 2nd month following the end of the 1st income year to which the application related to. 

Note: The 2021 general approval due date has passed, we are unable to accept late applications. 

* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation has been granted for the 2020-21 income tax year. Under the COVID-19 extension the 2021 general approval applications are now due by the 7th day of the 5th month following the end of your income year.

You can find further information about the variations on our Tax Technical website:

Variation to section 68CB(2) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

** A further extension was introduced during COVID-19. The extension was to give 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. If you had a balance date between 31 October 2020 and 31 March 2021 the due date was 31 August 2021.

You can find further information on the New Zealand Legislation website.

Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 No 10, Public Act – New Zealand Legislation

The 2022 general approval applications are due by the 7th day of the 2nd month following the end of the 1st income year to which the application relates to (you can claim up to 3 years on the same application). 

* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, 2 due date variations have been granted for the 2021-22 income tax year. Under the COVID-19 extension the 2022 General approval applications are now due either:

• the earlier of 31 May 2022 or 2-months extension to your filing date if you have a balance date between 31 December 2021 and March 2022
• 30 September 2022 if you have a balance date of 30 June 2022
• 7 February 2023 if you have a balance date of 30 September 2022.

You can find further information on our Tax Technical website.

Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

COV 22/19: Variation to section 68CB(2) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

COV 22/20: Variation to section 68CB(2) of the Tax Administration Act 1994

The general approval applications are due by the 7th day of the 2nd month following the end of the 1st income year to which the application relates to (you can claim up to 3 years on the same application).

The 2021 criteria and methodologies applications were due by the 7th day of the 2nd month following the end of the 1st income year to which the application related to (you can claim up to 3 years on the same application). 

Note: The 2021 Criteria and Methodology (CAM) due date has passed, we are unable to accept late CAM applications.

*If you were materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation was granted for the 2020-21 income tax year. Under the COVID-19 extension the 2021 criteria and methodologies applications were due by 7 August 2021 if you had a balance date ending between 31 October 2020 and 31 March 2021, or if you had a balance date between 30 April 2021 and 30 September 2021 the due date was 7 December 2021.

You can find further information on our Tax Technical website.

Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

Variation to section 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

** A further extension was introduced during COVID-19. The extension was to give 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. If you had a balance date between 31 October 2020 and 31 March 2021 the due date was 31 August 2021.

You can find further information on the New Zealand Legislation website.

Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 No 10, Public Act – New Zealand Legislation

The 2022 criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to. 

* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, 2 due date variations have been granted for the 2021-22 income tax year. Under the COVID-19 extension the 2022 criteria and methodologies applications are now due either the:

• last day of the 3rd month before the end of the 1st income year if you have a balance date between 28 February 2022 and 30 June 2022
• earlier of 31 May 2022 or 2-months extension to your filing date if you have a balance date 31 August 2022 or 30 September 2022.

You can find more information on our Tax Technical website.

Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

The 2023 criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to.

* If you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation has been granted for the 2022-23 income tax year. Under the COVID-19 extension the 2021 criteria and methodologies applications are now due 31 May 2022 if you have a 31 October 2022 balance date.

You can find further information about the variations on our Tax Technical website.

Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

The criteria and methodologies applications are due the last day of the 6th month before the end of the 1st income year to which the application relates to.

The 2020 research and development (R&D) supplementary return was due within 30 days after your income tax return due date. If you had a tax agent or extension of time the return was due within 30 days of the income tax return extension of time due date. 

Note: The 2020 supplementary return due date has passed, we are unable to accept late applications.

*If you were materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation was granted for the 2019-20 income tax year. Under the COVID-19 extension the 2020 R&D supplementary return was due within 90 days after your income tax return due date. If you had a tax agent or extension of time the return was due within 90 days of the extension of time due date.

You can find further information about the variations on our Tax Technical website.

Variation to sections 33E and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz

** A further extension was introduced during COVID-19. The extension was to give 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. The 2020 supplementary return further due date was 31 August 2021.

You can find further information on the New Zealand Legislation website.

Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 No 10, Public Act – New Zealand Legislation

If you have not had a general approval or criteria and methodologies application approved for the 2021 and future years you will not be able to submit an R&D supplementary return. You are required to file an R&D supplementary return to claim the R&D tax incentive credit.

The research and development (R&D) supplementary return is due within 30 days after your income tax return due date. If you have a tax agent or extension of time the return will be due within 30 days of the income tax return extension of time due date.

2021 COVID-19 extension

If you have a tax agent extension of time or an income tax filing extension of time and you have been materially delayed or disrupted by the COVID-19 outbreak and its effects, a due date variation has been granted for the 2020-21 income tax year. Under the COVID-19 extension the 2021 R&D supplementary return is now due 31 May 2022.

You can find further information about the variations on our Tax Technical website.

Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994 - taxtechnical.ird.govt.nz