The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This order is administered by the Inland Revenue Department.

This order is made under section 226 of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.

1	Title
2	Interpretation
3	Commencement
4	Extension of application deadlines under section 68CB(2), (7), or (7B) of Act to 15 January 2026
5	Revocation of this order
	Explanatory note
	Gazette Information
	Notes

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.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 20 November 2025.

Notes

1 General

This is a consolidation of the Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025 (SL 2025/259): clause 5

Tax Administration (Extension of Application Deadline for Research and Development Tax Credits) Order 2025