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Tax Administration Act 1994

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

36BE: Research and development tax credits: electronic formats

You could also call this:

"Filing research and development tax credits in a special electronic format"

Illustration for Tax Administration Act 1994

You need to file a research and development supplementary return under section 33E in a specific electronic format. The Commissioner decides what format to use. They can also set rules for software that helps you fill out the return.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS200700.

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

36BEResearch and development tax credits: electronic formats

  1. The Commissioner must prescribe 1 or more electronic formats in which a research and development supplementary return under section 33E must be filed.

  2. The Commissioner may, from time to time, set specifications for software for use in populating the research and development supplementary return, and related criteria for the use of specified software.

Notes
  • Section 36BE: inserted, on , by section 28 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).