Briefing 0012946 - Opportunities arising from Budget 2025 decisions on Elevate Fund
pdf, 239 KB
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Developing Talent
Updated 23 September 2025 Businesses thrive when they can tap into a workforce equipped with the skills to drive innovation and growth. Individuals thrive when they have the skills and qualifications to secure fulfilling and ongoing employment.
Letter from Hon Melissa Lee (Minister for Economic Development) and Hon Todd McLay (Minister for Trade) to Hon Nicola Willis (Minister of Finance.
pdf, 43 KB
Cabinet paper seeking approval to introduce two building and construction amendment bills.
pdf, 225 KB
Cabinet paper seeks agreement to a transitional support mechanism to assist businesses transitioning from the Growth Grant programme to the Research and Development Tax Incentive.
pdf, 268 KB
This report, prepared by Motu Economic and Public Policy Research and the University of Otago in May 2025, evaluates the Research and Development Tax Incentive (RDTI) over its first five years of operation (2019–2024). It provides an independent assessment of the scheme’s impact on business R&D expenditure, innovation, productivity, compliance costs, and administration, using mixed-methods analysis of quantitative data and stakeholder interviews.
pdf, 3.1 MB
Independent Report responding to the Governance and Effectiveness Review.
pdf, 3.5 MB
In late June 2018, officials from Inland Revenue, Ministry of Business, Innovation and Employment and Callaghan Innovation went to Norway and the UK to discuss the R&D tax credit schemes operating in these countries. These countries were chosen for more intensive examination because they have operated a refundable tax credit scheme for over 15 years. This briefing summarises the key findings from the trip.
pdf, 180 KB