Income Tax Act 2007

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

LH 16: Industry research co-operatives

You could also call this:

“Tax credits for industry research co-operatives were removed from the law”

You should know that the law about industry research co-operatives has been removed. This part of the Income Tax Act 2007 used to be about tax credits for these co-operatives, but it no longer exists. The government took it out of the law on 1 April 2009. If you need to know more about this topic, you might need to look at other parts of the tax law or ask a tax expert for help.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172722.

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Money and consumer rights > Taxes
Business > Industry rules

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LH 15: Listed research providers, or

“This provision about approved research organisations for tax credits was removed in 2009”


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LH 17: Some definitions, or

“Definitions for tax credits removed and no longer apply”

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

LH 16Industry research co-operatives (Repealed)

    Notes
    • Section LH 16: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).