Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
IR & D Act 1986 | Industry Research and Development Act 1986 |
ITAA 1997 | Income Tax Assessment Act 1997 |
R & D | research and development |