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Abbreviations

Last updated 29 June 2008

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

QC21104