Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025
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2025/259
Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025
Rt Hon Dame Helen Winkelmann, Administrator of the Government
Order in Council
At Wellington this 17th day of November 2025
Present:
Her Excellency the Administrator of the Government in Council
This order is made under section 226 of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.
Order
1 Title
This order is the Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025.
2 Interpretation
In this order, unless the context otherwise requires, Act means the Tax Administration Act 1994.
3 Commencement
This order comes into force on 18 December 2025.
4 Extension of application deadlines under section 68CB(2), (7), or (7B) of Act to 15 January 2026
(1)
For an application that may be approved under section 68CB(2) of the Act only if made on or before 31 December 2025, the later date on or before which the application may be made is 15 January 2026.
(2)
For an application for a variation of an approval that may be approved under section 68CB(7) or (7B) of the Act only if made on or before 31 December 2025, the later date on or before which the application may be made is 15 January 2026.
5 Revocation of this order
This order is revoked on 16 January 2026.
Rachel Hayward,
Clerk of the Executive Council.
Explanatory note
This note is not part of the order but is intended to indicate its general effect.
This order, which comes into force on 18 December 2025, extends the application deadlines under section 68CB(2), (7), and (7B) of the Tax Administration Act 1994 (the Act) for people with a September balance date.
This extension applies to—
people with a September balance date for the 2023/24 income year applying for a variation of an approval under section 68CB(7B); and
people with a September balance date for the 2024/25 income year applying for an approval under section 68CB(2) or a variation of an approval under section 68CB(7).
Under section 68CB(2) of the Act, the deadline for a person making an application for an activity to be approved is on or before the last day of the third month after the end of the income year. The same deadline applies under section 68CB(7) of the Act to a person applying for a variation of an approval. Under section 68CB(7B) of the Act, the deadline for applying for a variation of an approval is on or before the last day of the 15th month after the end of the relevant income year.
In these cases where a person has a balance date in September for the 2023/24 or 2024/25 income year, this makes the deadline for making an application on or before 31 December 2025.
This order is being made because, due to the Inland Revenue Department being closed during the New Year period, any person with that deadline may not be able to access support when making an application, which may affect their access to research and development tax incentive credits under subpart LY of Part L of the Income Tax Act 2007.
This order is revoked on 16 January 2026.
Date of notification in Gazette: 20 November 2025.
This order is administered by the Inland Revenue Department.
Amendments not yet incorporated
The most recent version of this secondary legislation does not yet have amendments incorporated from: