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Inland Revenue

Tax Policy

Published 16 July 2026

Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025 – Information release

This information release includes documents relating to the Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025.

Documents included in this information release

Item Date Title
01 15/12/2025 Briefing note – Information release for review – LEG-25-MIN-0227: Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025 (BN2025/470)
02 29/11/2025 Tax Policy Report – Extend the RDTI general approval application due date for businesses with September balance date for the 2024–25 income year (IR2025/382)
03 06/11/2025 Cabinet paper – Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025
04 13/11/2025 Cabinet Minute – Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025
05 17/11/2025 Cabinet Minute – Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 13 November 2025 and confirmed by Cabinet on 17 November 2025.

Order in Council

Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025 | New Zealand Legislation