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Abbreviations

Last updated 1 June 2010

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

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

QC22870