24 Research & Development - Tax Incentives & Tax Loss Cash Out (Webinar Recording)
excl. GST - Broadcast Date: 4 April 2024
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Product Description
Are you incurring R&D expenditure in your business? You may be able to access one or both of the R&D tax incentive regimes on offer under the New Zealand tax rules. Join this session if you would like to access the tax credits (which can be refunded) as there are some deadlines looming on 2 and 7 May 2024.
The seminar will provide an overview of the two R&D regimes (Research & Development Tax Loss Cash Out and Research & Development Tax Incentive) under the New Zealand Income Tax Act 2007, looking at:
1. Entity eligibility requirements – different for each regime;
2. Eligible R&D activities – also different for each regime;
3. Calculation of the tax credit/tax loss cash out;
4. Repayment scenarios under the R&D tax loss cash out regime;
5. Filing requirements and deadlines.
Upon satisfactory completion of this activity you will be able to:
• have a meaningful conversation with your clients undertaking R&D activities on accessing the R&D tax incentive/R&D tax loss cash out (for the year ended 31 March 2024) as there is a deadline of 7 May 2024 (for the RDTI)
• understand the filing requirements for both R&D regimes.
Total of CPD Hours: 1.25 (1 Hour 15 min)
Suited to:
Graduate to manager level in public practice (law and accounting) and those who want a better understanding of the two R&D regimes offered within the New Zealand tax legislation.
PRESENTER:
Katherine Ong, Associate Partner, Findex
Katherine has over 15 years’ experience in providing taxation advice to a wide range of clients from high net wealth individuals, privately owned New Zealand companies to multinational corporates. Katherine specialises in providing advice on R&D matters, corporate tax matters and international tax.