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Inland Revenue and Callaghan Innovation have collaborated to produce Digital Technology specific guidelines. This follows feedback from the Software sector and other stakeholders in the Research and Development Tax Incentive (RDTI) regime.
This guidance has been developed to answer questions and aims to help you:
- Understand the legislation’s intent
- Identify which elements within a broader commercial project or activities may be eligible for the RDTI
- See how the RDTI can apply to digital technology related R&D projects
- Focus on what key information is needed to be provided in your application form.
View the guidelines here: Digital Technology sector guidance
For further information, please contact a Callaghan Innovation Customer Engagement Specialist who can answer any questions you may have about the RDTI. They can meet with you to provide guidance on making a General Approval application, and they can also review your draft application before you submit it for assessment. Email RDTIHelp@callaghaninnovation.govt.nz