Taxation (Research and Development Tax Credits) Bill

Commentary on the Bill

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Last edited by NZ Policy Webmaster
June 13, 2019 | History

Taxation (Research and Development Tax Credits) Bill

Commentary on the Bill

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Commentary on The Taxation (Research and Development Tax Credits) Bill, introduced into Parliament on 25 October 2018. The Bill introduced a proposed research and development tax credit to incentivise businesses to perform research and development.

Publish Date
Language
English
Pages
117

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Previews available in: English

Edition Availability
Cover of: Taxation (Research and Development Tax Credits) Bill
Taxation (Research and Development Tax Credits) Bill: Commentary on the Bill
2018, Policy and Strategy, Inland Revenue, New Zealand
Electronic in English

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Book Details


Table of Contents

Introduction. 1
Eligibility. 7
Calculating the tax credit. 47
Other matters. 63
Administrative requirements. 73
Integrity measures. 81
In-year approval. 93
Appendix 1: Administration. 107
Appendix 2: Flow charts. 109

Edition Notes

Published in
Wellington, New Zealand
Copyright Date
2018

Contributors

Contributor
Ministry of Business, Innovation and Employment
Contributor
Policy and Strategy, Inland Revenue

The Physical Object

Format
Electronic
Pagination
113p.
Number of pages
117

ID Numbers

Open Library
OL27003641M
Internet Archive
nz-taxpolicy-2018-commentary-rdtc-bill
ISBN 13
9781988573014

Links outside Open Library

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