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Income Tax Act 2007

Tax credits and other credits - Tax credits for expenditure on research and development

LH 5: Adjustments to eligible expenditure

You could also call this:

“This section about changing eligible expenses for tax credits no longer applies”

This part of the law is about adjustments to eligible expenditure for tax credits. However, the law says this section no longer applies. It was removed on 1 April 2009. This means you don’t need to worry about this section anymore when thinking about tax credits and other credits in the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172679.

Topics:
Money and consumer rights > Taxes
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LH 4: Calculation of amount of credit, or

“This provision about calculating credits no longer applies”

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LH 6: Research and development activities outside New Zealand, or

“Overseas research and development rules no longer apply”

Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 5Adjustments to eligible expenditure (Repealed)

    Notes
    • Section LH 5: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).