|Documents in this information release||
The Cabinet paper was considered by the Cabinet Legislation Committee on 15 December 2022 and confirmed by Cabinet on 19 December 2022.
One attachment to the Cabinet paper is not included in this information release as it is publicly available:
The report recommending the Order in Council (IR2022/513 refers) is also not being included in this information release as it contains advice relevant to the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (the Bill). That advice would be withheld as under active consideration if the report was released now because the officials’ report to the Bill has not yet been published.
Cabinet paper LEG-22-SUB-0238: Tax Administration (Extension of Deadline for Research and Development Loss Tax Credit Statements) Order 2022
This information release covers the Tax Administration (Extension of Deadline for Research and Development Loss Tax Credit Statements) Order 2022. This Order in Council extended the deadline for applying for R&D loss tax credits for the 2021-22 tax year to 30 Apil 2023.