Research and Development Tax Incentive in-year payments

Published 10 May 2022
New Zealand
Ministry of Business, Innovation and Employment
Research and Development Tax Incentive in-year payments
Ministry of Business, Innovation and Employment
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The Research and Development Tax Incentive (RDTI) provides a tax credit or refund for eligible R&D expenditure. The credit is currently paid in one lump sum after businesses have filed their income tax return, however it would be preferable to provide payment in the same year in…

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