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.
'Core R&D activity’ is an activity that simultaneously:
- has the material purpose of resolving a scientific or technological uncertainty, which exists if the knowledge required to resolve it is not publicly available or deducible by a competent professional, and
- is performed for the material purpose of acquiring new knowledge, or creating new or improved processes, services, or goods, and
- is conducted using a systematic approach.
This How-To guide covers off each of the above points in detail. It also helps identify information and systems that could be relevant for you to record and document in order to support your future RDTI claim.