Income Tax Act 2007
Schedule 21: Expenditure and activities related to research and development
"Extra info about research and development costs for tax purposes"


You are looking at a schedule called 'Expenditure and activities related to research and development'. This schedule is part of the Income Tax Act 2007. It has extra information that is not in the main act, like extra clauses and definitions. This schedule is empowered by certain parts of the legislation, which you can find at LH 3(1), LH 5(3), (4), LH 7(2), and LH 8. You can click on these links to learn more about these parts. The schedule is marked as repealed, which means it is no longer in effect.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1695100.
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Schedule 21: Excluded activities for research and development activities tax credits, or
"What activities are not included in research and development tax credits?"
Schedule 21B: Expenditure or loss for research and development tax credits, or
"Research and development tax credits for eligible expenses"
