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 more clauses and definitions. This schedule is empowered by sections like LH 3(1), LH 5(3), (4), LH 7(2), and LH 8. You can find these sections in the same act. The schedule is marked as repealed, which means it is no longer in use.
This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.
View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1695100.
This page was last updated on — View changes
Previous
Schedule 21: Excluded activities for research and development activities tax credits, or
"What activities are not included in research and development tax credits?"
Next
Schedule 21B: Expenditure or loss for research and development tax credits, or
"Money back from the government for research and development work"