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New Zealand

New Zealand: Overview

Hiring an R&D tax adviser in New Zealand: the R&D tax incentive's general approval and supplementary return, what Inland Revenue tax agent status is and is not, the due dates that cannot be moved, and the practical checks before you sign.

Last reviewed: 13 October 2026

This page summarises the position in New Zealand as at 13 October 2026. It is not legal advice and may not reflect later changes. Check the official sources listed below.

In New Zealand the R&D tax incentive is claimed through Inland Revenue. A business applies for general approval of its R&D activities and then files an R&D supplementary return, which is due within 30 days after its income tax return due date; late general approval applications are not accepted.1Source 1Inland Revenue, Research and development tax incentive due dates (1 April 2026): the R&D supplementary return is due "within 30 days after your income tax return due date"; late general approval applications are not accepted. Inland Revenue gives tax agent status to someone who prepares returns for ten or more clients, which gives them access to client accounts. It can refuse or remove that status where it considers the person poses a risk to the integrity of the tax system.2Source 2Inland Revenue, Tax agents (1 October 2026) and Tax agent status (7 August 2024). The Inland Revenue pages read for this page do not say that giving tax advice requires registration, so agent status and professional body membership are the external checks this page describes. The practical checks below are about finding out who you are dealing with, and what the engagement letter says, before you sign.

The practical checks

  1. Ask whether the adviser has tax agent status with Inland Revenue, and which professional body each named person belongs to. Agent status is about access to Inland Revenue's systems, not a judgement on competence; the checking an adviser's credentials page says what it means and what a listing does and does not tell you.
  2. Ask how the adviser decides what qualifies. Inland Revenue describes a core R&D activity as one with the material purpose of creating new knowledge or new or improved goods or services, which attempts to resolve scientific or technological uncertainty using a systematic approach.3Source 3Inland Revenue, Eligible R&D activities (21 May 2021); the defining provision is section LY 2 of the Income Tax Act 2007. An adviser should be able to show how your projects meet that description and name work they would leave out (how do you decide what qualifies?).
  3. Check the due dates before anything else. General approval has to be applied for in time, and the supplementary return is due 30 days after the income tax return due date.1Source 1Inland Revenue, Research and development tax incentive due dates (1 April 2026): the R&D supplementary return is due "within 30 days after your income tax return due date"; late general approval applications are not accepted. An adviser who proposes a claim for an earlier year should be asked to show how it is still open (cold calls about unclaimed refunds).
  4. Ask how the fee is calculated and what it covers. The engagement letter decides four things: what the fee is a percentage of, what happens to it if Inland Revenue reduces the credit, whether help with an Inland Revenue review or audit is included, and who owns the working papers. Read it against the twenty questions and the contracts section. This page does not set out the fee and preparer rules in full.
  5. Read the technical descriptions before the return goes in. The business files the return and answers for it; the your responsibility page sets out what that means, including interest, shortfall penalties and Inland Revenue's four year time limit.

If something goes wrong

If Inland Revenue reviews or audits the claim, read if your claim is reviewed and take advice before you reply. If the problem is the adviser, the complaints about an adviser page sets out the order: the firm first, then its professional body; Inland Revenue's own power is to refuse or remove tax agent status.2Source 2Inland Revenue, Tax agents (1 October 2026) and Tax agent status (7 August 2024).

Sources

  1. Inland Revenue, Research and development tax incentive due dates (1 April 2026): the R&D supplementary return is due "within 30 days after your income tax return due date"; late general approval applications are not accepted.   Back
  2. Inland Revenue, Tax agents (1 October 2026) and Tax agent status (7 August 2024).   Back
  3. Inland Revenue, Eligible R&D activities (21 May 2021); the defining provision is section LY 2 of the Income Tax Act 2007.  Back

Official sources

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