House of Representatives

Research and Development Legislation Amendment Bill 1988

Research and Development Legislation Amendment Act 1988

Explanatory Memorandum

(Circulated by the authority of Senator the Honourable John N Button, Minister for Industry, Technology and Commerce).

ABBREVIATIONS

9 The following abbreviations are used in this explanatory memorandum:

Board: Industry Research and Development Board
ITAA: Income Tax Assessment Act 1936
IR & D Act: Industry Research and Development Act 1986

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