Regulatory Impact Assessment: Research and development tax incentive - refundability

Regulatory impact statement

Publication type:

Document (signed) date:

Thursday, 27 June 2019

Issue date:

Tuesday, 2 July 2019

Corporate author:

Additional details

Publication category:

Ministerial portfolio:

Research, Science and Innovation

Last updated:

Tuesday, 2 July 2019

Formats and related files

Legislation: Income Tax Act 2007, Tax Administration Act 1994
Ministerial portfolio: Research, Science and Innovation; Revenue
RIA on Ministry of Business, Innovation and Employment website at July 2019: Research and development tax incentive - refundability
Assessment: RIA adequacy assessed by authoring agency.