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Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Research and development

68CE: Research and development tax credits: publication of details

You could also call this:

"Who gets research and development tax credits and how much they get"

Illustration for Tax Administration Act 1994

The Commissioner has to publish the names of people who get a research and development tax credit under subpart LY of the Income Tax Act 2007. You will see the names and the amount of their tax credit in dollar bands. The Commissioner must wait two years after the end of the tax year before they can publish this information.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS200913.

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68CD: Research and development tax credits: approved research and development cap, or

"Getting a higher tax credit for research and development that helps New Zealand"

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68CF: Research and development tax credits: extension of time for approvals, or

"Getting more time to apply for research and development tax credits"

Part 3Information, record-keeping, and returns
Returns: Research and development

68CEResearch and development tax credits: publication of details

  1. The Commissioner must publish, in a publication chosen by the Commissioner, the names of people who have received a research and development tax credit under subpart LY of the Income Tax Act 2007 and where the amount of their research and development tax credit falls for a tax year, using appropriate dollar bands.

  2. The names and bands must not be published before 2 years elapse after the end of the tax year to which the relevant tax credit relates.

Notes
  • Section 68CE: inserted, on , by section 30 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).