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