Abbreviations

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

RSP

registered service provider

TFN

tax file number