Submission to Inland Revenue

To the IR Policy Team: The New Zealand Game Developers Association (NZGDA) appreciates the opportunity to comment on the Income Tax Treatment of Software Development Expenditure issues paper.

As the industry body representing New Zealand’s videogame sector, a high-value, weightless export industry, we are concerned that the proposed standardisation of depreciation rules will inadvertently penalise New Zealand developers and erode our international competitiveness.

Read the full submission here.