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Tax Administration Act 1994

Assessments

113D: Amended assessments for research and development tax credits

You could also call this:

"Changing tax credits for research and development"

Illustration for Tax Administration Act 1994

You can find information about amended assessments for research and development tax credits in section 113D. This section was repealed on 1 April 2019 by the Taxation (Research and Development Tax Credits) Act 2019. You can learn more about this change by looking at section 33 of the Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1191205.

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113C: Amended assessments for attributed repatriation dividends, or

"Changing tax bills for money brought back to New Zealand"

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113E: Amended assessments: research and development tax credits, or

"Changing Research and Development Tax Credits"

Part 6Assessments

113DAmended assessments for research and development tax credits (Repealed)

    Notes
    • Section 113D: repealed, on , by section 33 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).