Tax Tips Alert: October 2018

Research & development tax credits: Latest tax bill introduces new regime

Key highlights include:

  • Key design features of the proposed R&D tax credit
  • R&D definition - still too restrictive
  • What is eligible expenditure? Callaghan Growth Grants
  • Refundability
  • Administration of the credits and compliance
  • Key differences between the 2008 R&D tax credit and the proposed R&D tax credit

Contact us

Tax Team

Get in touch, PwC New Zealand

Follow us