New Zealand Consulting on Income Tax Treatment of Software Development Expenditure and SaaS Customisation and Configuration Costs

New Zealand Inland Revenue launched a consultation on 17 November concerning the income tax treatment of software development expenditure and SaaS customisation and configuration costs. The deadline for comments is 30 January 2026.

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Income tax treatment of software development expenditure and SaaS customisation and configuration costs

Officials are seeking feedback to gain a better understanding of whether the current tax treatment of both software development expenditure and software…