Abbreviations

Last updated 11 August 2020

AA	adjustment amount
ABN	Australian business number
CRC	cooperative research centre
DIISR	Department of Innovation, Industry, Science and Research
GST	goods and services tax
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
RA	running average
RRA	registered Australian research agency
STS	simplified tax system
TFN	tax file number
Y0	the current claim year
Y-1	the year before the claim year
Y-2	the year two years before the claim year
Y-3	the year three years before the claim year

QC21746