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

(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

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