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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns, etc

33E: Research and development tax credits: supplementary return

You could also call this:

"Extra tax return for research and development credits"

Illustration for Tax Administration Act 1994

You must file a research and development supplementary return if you are entitled to a research and development tax credit. You have to do this in an electronic format set by the Commissioner within 30 days after the due date for your income tax return under section 37. This is also the case if you would have to file a return under section 37 if you had assessable income.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS200698.

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33D: Return not required for non-resident seasonal worker, or

"No tax return needed for seasonal workers from other countries"

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33F: Research and development tax credits: extension of time for 2019–20 income year, or

"Extra time to claim research and development tax credits for 2019-20"

Part 3Information, record-keeping, and returns
Returns: Returns, etc

33EResearch and development tax credits: supplementary return

  1. A person who is entitled to a research and development tax credit must file a research and development supplementary return for a tax year in an electronic format prescribed by the Commissioner on or before the day that is 30 days after—

  2. the due date on which they are required to file a return of income for the tax year under section 37; or
    1. the due date on which they would be required to file a return under section 37, if they had assessable income.

      Notes
      • Section 33E: inserted, on , by section 27 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
      • Section 33E: deadline to file supplementary return extended to 31 March 2023, on , by clause 4(2) (and see clauses 4(1) and 5 for application) of the Tax Administration (Research and Development Tax Credit Deadlines for Taxpayers Affected by Weather Events) Order 2023 (SL 2023/11).