For names or technical terms, each abbreviation is spelled out in full the first time it is used.
Abbreviation  | 
Term  | 
|---|---|
ABN  | 
Australian business number  | 
CRC  | 
cooperative research centre  | 
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  | 
RSP  | 
registered service provider  | 
TFN  | 
tax file number  |