Senate
Tax Laws Amendment (Research and Development) Bill 2010
Income Tax Rates Amendment (Research and Development) Bill 2010
Supplementary Explanatory Memorandum
Request for amendments to be moved on behalf of the Government
Glossary
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 |