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Name of agreement Callaghan Innovation - information sharing on Research and Development Tax Incentives enrolment information
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
Last updated: 13 Apr 2021
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