The Income Tax Act 2007 has a part called the Expenditure and activities related to research and development schedule. You can find this schedule in section 21 of the act. It is currently repealed, which means it is no longer in use.
This schedule was created using rules from other parts of the act, including LH 3(1), LH 5(3), (4), LH 7(2), and LH 8. You can look at these links to learn more about the rules that were used.
When you look at the Income Tax Act 2007, you will see that the Expenditure and activities related to research and development schedule is not part of the main act. It has extra information that helps explain the act, but it is not currently being used because it has been repealed.
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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.
Schedule 21: Excluded activities for research and development activities tax credits, or
"What activities are not allowed for research and development tax credits?"
Schedule 21B: Expenditure or loss for research and development tax credits, or
"Claim tax credits for money spent on research and development projects in New Zealand"
