Legal Database

Senate

Tax Laws Amendment (Research and Development) Bill 2010

Tax Laws Amendment (Research and Development) Act 2011

Income Tax Rates Amendment (Research and Development) Bill 2010

Income Tax Rates Amendment (Research and Development) Act 2011

Supplementary Explanatory Memorandum

Request for amendments to be moved on behalf of the Government

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

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

*Abbreviation*	*Definition*
ATO	Australian Taxation Office
Bill	Tax Laws Amendment (Research and Development) Bill 2010
Commissioner	Commissioner of Taxation
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
TAA 1953	Taxation Administration Act 1953
the Board	Innovation Australia

ato