β¨ Grant Application Information
If Your Application Is Declined Can You Appeal This Decision?
Applicants are able to lodge appeals for any applications which have been declined by a Board. Such applications should be lodged directly with the Minister of Business Development. Appeals will only be considered if they are received by the Minister within two months of the date of the relevant decline letter from the relevant Board notifying the applicant that their application has been declined.
Is The Grant Taxed?
The grant is GST inclusive therefore applications should be based on GST inclusive amounts.
If the applicant is registered for GST they will have to account for the GST portion of the grant as output tax.
Make sure that GST is included in the cost breakdown on the application form. For goods and services which do not have GST added, such as wages, provision still have to be made for GST in the application, because this has to be paid on the grant to Inland Revenue.
If the applicant is not registered for GST, they will still have to pay GST on goods and services purchased during the investigation. Make sure therefore that provision is made for this in the application.
Section 169 of the Income Tax Act 1976 deals with grants such as these. Effectively the grant is not assessible income as such, but has the effect of reducing the costs which may be claimed for income tax purposes.
WHERE ARE THE BUSINESS DEVELOPMENTS BOARDS LOCATED?
| Board | Phone | Fax | Street Address | Box | Town/City |
|---|---|---|---|---|---|
| Aorangi | 03 688-8106 | 03 688-1712 | Stafford & Sefton Sts | 779 | Timaru |
| Auckland | 09 308-9141 | 09 308-9138 | 47 Wakefield Street | 7040 | Auckland |
| Bay of Plenty | 07 577-6000 | 07 577-6010 | Cameron Rd & First Ave | 568 | Tauranga |
| Canterbury | 03 365-1018 | 03 379-0697 | 109 Cambridge Tce | 2893 | Christchurch |
| East Coast | 06 867-9744 | 06 867-9183 | Treble Court, Peel St | 517 | Gisborne |
| Hawkes Bay | 06 835-2044 | 06 835-4038 | 174 Hastings Street | 1041 | Napier |
| Kapiti/Horowhenua | 06 367-9669 | 06 368-1925 | 29 Queen Street | 673 | Levin |
| King Country-Taupo | 07 878-8685 | 07 878-6740 | King and Taupiri Sts | 44 | Te Kuiti |
| Manawatu | 06 355-0195 | 06 355-0196 | Cur Church & Princess Sts | 1846 | Palmerston North |
| Marlborough | 03 578-2313 | 03 578-3343 | 3 Main Street | 652 | Blenheim |
| Nelson Bays | 03 548-8622 | 03 546-6455 | 37 Bridge Street | 840 | Nelson |
| Otago | 03 477-6528 | 03 479-0649 | 282 Moray Place | 5558 | Dunedin |
| Southland | 03 218-9860 | 03 214-4654 | 27 Kelvin Street | 979 | Invercargill |
| Tai Tokerau | 09 438-1339 | 09 430-0552 | Walton Plaza, Albert St | 221 | Whangarei |
| Taranaki | 06 757-9993 | 06 758-8173 | 5 Queen St | 349 | New Plymouth |
| Thames/Coromandel | 07 862-7423 | 07 862-7421 | Normandy Rd | 96 | Paeroa |
| Waikato | 07 834-0100 | 07 834-0105 | Victoria & London Sts | 960 | Hamilton |
| Wairarapa | 06 378-2705 | 06 378-9548 | 32 Perry St | 251 | Masterton |
| Wangaui | 06 345-0949 | 06 345-0666 | 259 Victoria Ave | 7045 | Wanganui |
| Wellington | 04 566-9192 | 04 566-9191 | 249 High Street | 31225 | Lower Hutt |
| West Coast | 03 768-6334 | 03 768-5408 | 100 Mackay Street | 361 | Greymouth |
FOR FURTHER DETAILED INFORMATION CONTACT YOUR LOCAL BUSINESS DEVELOPMENT BOARD
NOTE: PLEASE TREAT THIS PAMPHLET AS A GENERAL INTRODUCTION TO THE EGDS AND NOTE THAT CHANGES IN THE SCHEME CRITERIA MAY BE MADE AT ANY TIME.
August 1993
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VUW Te Waharoa —
NZ Gazette 1993, No 120
NZLII —
NZ Gazette 1993, No 120
β¨ LLM interpretation of page content
π
How to Apply For A Grant
(continued from previous page)
π Trade, Customs & IndustryGrant Application, Letter of Intent, Application Process
π Appeal Process for Declined Grant Applications
π Trade, Customs & IndustryAppeal Process, Grant Application, Business Development
π° Tax Implications of Grants
π° Finance & RevenueGST, Income Tax, Grant Taxation
π Contact Information for Business Development Boards
π Trade, Customs & IndustryContact Information, Business Development, Regional Boards