How-To Guides

It pays to do some research before launching into any R&D, so with help from experts at Callaghan Innovation, Inland Revenue and MBIE, we’ve put together a set of guides to assist you throughout your RDTI journey.

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Introduction to the R&D Tax Incentive (RDTI)

For “need to know” information about the RDTI, our introductory guide is a great starting point. It’s designed to develop your general understanding of the RDTI and to help you decide if the RDTI is right for you and your business.FIND OUT MORE

Business Entity Eligibility

Most types of New Zealand-based businesses are eligible to claim the RDTI, regardless of their legal structure. For example, an eligible entity may be structured as a company, partnership, joint venture (JV), trust or as a sole trader. Find out more in our downloadable How-To guide.FIND OUT MORE

R&D Activity Eligibility

To qualify for the RDTI, you must be undertaking a core R&D activity in New Zealand. This How-To guide will help you determine what is an eligible R&D core or supporting activity and how to identify those activities within your own project.FIND OUT MORE

Eligible R&D Expenditure

To claim the RDTI you need to understand which items of expenditure qualify. You will also need to keep good records of the costs of your R&D. This How-To Guide will assist you in compiling and recording the data needed to submit your claim after the end of the income year.FIND OUT MORE

Understanding the RDTI refundability rules

New RDTI refundability rules have been introduced as part of the COVID-19 response to help ease the financial burden on businesses that are performing R&D. The new rules encourage those businesses that can still undertake R&D to continue, by facilitating easier access to refundability.FIND OUT MORE

Claim R&D performed by a contractor

You can claim amounts you spend on contractors who do R&D on your behalf if certain criteria are met. Contractors themselves are not generally eligible for the RDTI. This How-To Guide will help you determine if the work you are paying your contractor to do is eligible for the RDTI.FIND OUT MORE

Keep good R&D records

Good records and well-structured processes will make claiming the RDTI a smooth process. Having your R&D and financial teams work together from the outset will mean you're more likely to have all the information you need - and documented in a way that helps support your RDTI claim.FIND OUT MORE

Switch from the Growth Grant to the RDTI

Different details apply if you choose to move from the Growth Grant to the RDTI in the 2019-2020 income year or in 2020-2021. As part of the process, you'll be advised whether you need to refund any Growth Grant payments you've already claimed for the year that you are moving across to the RDTI. This How-To Guide outlines the steps you need to take. FIND OUT MORE