Name of agreement | Callaghan Innovation - information sharing on Research and Development Tax Incentives enrolment information |
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Agency data share is with | Callaghan Innovation |
MoU title | Memorandum of Understanding between Inland Revenue and Callaghan Innovation relating to the disclosure of sensitive revenue information under section 38(2) of the Tax Administration Act 1994 |
Agency using the data | Callaghan Innovation |
Purpose | Information sharing in relation to:
|
Data exchanged | RDTI enrolment information, which includes income year, claimant information, address details, contact details, name(s) of associated person(s) claiming R&D tax credits, yes/no for internal software development expenditure. |
Legal authority | Clause 38(2) of Schedule 7 of the Tax Administration Act 1994 |
Last updated:
13 Apr 2021