Senate
Tax Laws Amendment (Research and Development) Bill 2013
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
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 |