Skip to main content
Inland Revenue

Tax Policy

PUBLISHED 13 October 2009

Special report: R&D tax credit changes

As part of the recently enacted Taxation (International Taxation, Life Insurance, and Remedial Matters) Act, remedial amendments were made to the now-repealed research and development tax credit. The amendments covered in our special report clarify the policy intention of the original legislation, to help claimants who are in the process of calculating their tax credit entitlements for the 2008-09 income year.