Tax credits and other credits - Tax credits for expenditure on research and development
LH 6: Research and development activities outside New Zealand
You could also call this:
“Overseas research and development rules no longer apply”
This section of the law was about research and development activities that happen outside of New Zealand. However, it’s no longer part of the current law. The government removed this section on 1 April 2009. If you want to know about how research and development activities outside New Zealand are treated now, you might need to look at other parts of the tax law.
