ato

 
 
Show download pdf controls
Show print controls

  • Abbreviations

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    AA

    adjustment amount

    ABN

    Australian business number

    CRC

    cooperative research centre

    DIISR

    Department of Innovation, Industry, Science and Research

    GST

    goods and services tax

    IR&D Act

    Industry Research and Development Act 1986

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    R&D

    research and development

    RA

    running average

    RRA

    registered Australian research agency

    STS

    simplified tax system

    TFN

    tax file number

    Y0

    the current claim year

    Y-1

    the year before the claim year

    Y-2

    the year two years before the claim year

    Y-3

    the year three years before the claim year
    Last modified: 12 Aug 2020QC 21746