HOW DOES THE RDTI WORK?

How to access more in-depth information about the RDTI

This website paraphrases information set out in legislation, and is intended to provide a comprehensive overview of the fundamental aspects of the RDTI for a general audience.

There may be occasions where, depending on a customer’s specific circumstances, questions arise that can’t be resolved by the information provided on this site.

As a trusted professional, we recognise the important role you can play in helping customers acquire a deeper understanding of aspects of the RDTI. If you need more information, please:

We will work with you to resolve your query. In some instances, particularly on matters regarding interpretation of tax legislation, we may refer you to a tax specialist at Inland Revenue.

Enrolling in the RDTI on behalf of clients

If you're a tax agent, you can enrol for the RDTI on behalf of a client in myIR. 

Go to the 'Tax preparer' tab, select 'Client registration' and then select 'Register client for R&D Tax Incentive' to complete the application.