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Tax Laws Amendment (Research and Development) Bill 2013

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
IR & D Act 1986 Industry Research and Development Act 1986
ITAA 1997 Income Tax Assessment Act 1997
R & D research and development

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