This schedule is about money spent on research and development. Research and development are activities that help create new things or improve existing ones.
The schedule is part of the Income Tax Act 2007. It provides extra information about how the government treats money spent on research and development for tax purposes.
The schedule has been repealed, which means it is no longer in effect. This means the rules it contained are no longer used in the current version of the law.
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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
“Activities not eligible for research and development tax credits”
Schedule 21B: Expenditure or loss for research and development tax credits, or
“Expenses you can and can't claim for research and development tax credits”
