A new 15 percent research and development (R&D) tax credit for businesses came into effect on April 1. The tax credit will give eligible businesses back 15 cents in every dollar they spend on R&D that meets specific criteria. Comprehensive guidelines about the R&D tax credit are available on the Inland Revenue website at www.ird.govt.nz/rd-tax-credit/. Businesses can consult the website to assess their eligibility, and find out what records they will need to keep.

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8/4/9_ex_h

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