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:
- the offer of research and development advice and incentives, and
- the grant and administration of a loan made under the research and development loan scheme.
|
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 |