New Zealand Inland Revenue has published a COVID-19 response variation, which extends, in relation to R&D activities, the time for filing supplementary returns for the 2020 tax year and for applying for "criteria and methodology" approvals for the 2021 income year for those customers materially delayed or disrupted by the COVID-19 outbreak and its effects. The variation was issued under the Commissioner's temporary powers to vary due dates, deadlines, time periods, timeframes, and admini…