Topic

Research

This page contains different parts of laws about Research.

Income Tax Act 2007

Overseas research and development rules no longer apply

LH 6: Research and development activities outside New Zealand

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Income Tax Act 2007

Tax exemption for overseas experts and trainees visiting NZ under government agreements

CW 22: Amounts derived by overseas experts and trainees in New Zealand by government arrangement

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Income Tax Act 2007

Tax exemption for approved scientific or industrial research groups

CW 49: Bodies promoting scientific or industrial research

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Income Tax Act 2007

Tax deductions for scientific research expenses

DB 33: Scientific research

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Income Tax Act 2007

Tax deductions for research and development spending

DB 34: Research or development

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Animal Welfare Act 1999

What "research, testing, and teaching" means in the Animal Welfare Act, including work that involves manipulating animals.

5: Definition of research, testing, and teaching

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Income Tax Act 2007

Tax repayment for companies receiving R&D loss tax credits

OB 47B: Tax paid by recipients of R&D loss tax credits

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Income Tax Act 2007

This section outlines who can claim tax credits for research and development in New Zealand

LY 3: When this subpart applies

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Income Tax Act 2007

Group tax credit for company's research and development

OP 11C: Consolidated ICA credit for research and development tax credit

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About this project

What is this project?

This project is an experiment to take difficult language, and make it easier to read and understand for everyone.

How do we do this?

What’s our process for taking the law and turning it into plain language?

Why is the law written like it is?

Laws are often hard to read. They use a lot of words and language we don’t usually use when we talk.

Should we use AI for this?

What are the good and bad sides of using AI?

Is this information the actual law?

We hope that this information will help people understand New Zealand laws. But we think that it’s important you talk to someone who understands the law well if you have questions or are worried about something.

You can talk to Community Law or Citizen’s Advice Bureau about your rights.

Remember that AI can make mistakes, and just reading the law isn’t enough to understand how it could be used in court.