Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

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

LH 9: Internal software development: general

You could also call this:

“No tax credits for developing software within your company”

You cannot claim a tax credit for internal software development under this section. The government removed this option on 1 April 2009. This means you can no longer get money back from the government for creating software within your own company.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172694.

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“Government's power to make special tax credit rules (no longer in use)”

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LH 10: Internal software development: no associated internal software developer, or

“Tax credits for internal software development without an associated developer no longer apply”

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

LH 9Internal software development: general (Repealed)

    Notes
    • Section LH 9: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).