Tax Administration Act 1994

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

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

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

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You can get more time to apply for research and development tax credits. For the 2020-21 income year, you have until 31 August 2021 to apply. You might be able to apply later, depending on what the law says. You can also get more time to apply for an approval under section 68CB. This extra time is three months after the Commissioner tells you the result of your application. You might be able to apply later, depending on what section 68CB says. If you want to vary an application, the same rules apply. You can apply under sections 68CB and 68CC. These sections are part of the law that talks about research and development tax credits.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS674226.

Topics:

Money and consumer rights > Taxes

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

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

68D: Statements in relation to research and development tax credits: single persons, or

"Rules about tax credits for research and development for single people"

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

68CFResearch and development tax credits: extension of time for approvals

The time for a person to make an application, or an application to vary, in relation to an approval under sections 68CB and 68CC for the 2020–21 income year is extended to 31 August 2021, or such later date otherwise allowed by those sections.
The time for a person to make an application in relation to an approval under section 68CB for an income year is extended to the date that is 3 months after the date that the Commissioner notifies to the person the outcome of their application, for the income year, under section 68CC(4) if they make such an application, or such later date otherwise allowed by section 68CB.

Notes

Section 68CF: inserted (with effect on 1 April 2020), on 30 March 2022, by section 197(1) (and see section 197(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).