Research and Development Tax Incentive: guidance
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Research and Development Tax Incentive: guidance
Form Number: IR1240 / Form Code: IR1240
About this resource
This guide explains New Zealand’s Research and Development Tax Incentive, including core and supporting activities, expenditure rules and claim processes.
How to use it
Use it to test activity and expenditure eligibility, document the scientific or technological uncertainty and systematic approach, meet approval requirements and support the supplementary return.
Related forms and guides
- R&D supplementary return guide (IR1060)
- Approved research provider application (IR1203)
- R&D tax incentive certifier application (IR1241)
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