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ABS
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Australian Bureau of Statistics
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Additionality
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Activity undertaken due to an incentive that would not
otherwise be done.
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Applied research
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Original investigation undertaken in order to acquire new
knowledge, directed primarily towards a specific practical aim or objective.
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Basic research
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Experimental or theoretical work undertaken primarily to
acquire new knowledge of the underlying foundation of phenomena and
observable facts, without any particular application or use in view.
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Core R&D
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Experimental activities that are conducted to generate new
knowledge.
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CRC
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Cooperative Research Centre; an organisation formed
through medium to long term collaborative partnerships between publicly
funded researchers and end users.
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DIISR
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Department of Innovation, Industry, Science and Research
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Experimental development
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Systematic work, drawing on existing knowledge gained from
research and/or practical experience, which is directed to producing new
materials, products or devices, to installing new processes, systems and
services, or to improving substantially those already produced or installed.
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Feedstock
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Inputs consumed by an R&D activity.
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Frascati
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OECD report suggesting a common definition of R&D for
statistical purposes.
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IA
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Innovation Australia, an independent statutory board which
assists with the administration and oversight of Australian government,
industry, innovation and venture capital programmes delivered through DIISR.
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IR&D
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Industry Research and Development Act 1986
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ITAA
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Income Tax Assessment Act 1936.
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MFP
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Multi-factor productivity; that component of output that
cannot be attributed to factors such as labour and capital.
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MJA
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Michael Johnson Associates; a firm that advises companies
on applying for R&D tax concessions.
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OECD
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Organisation for Economic Co-operation and Development;
international government-funded economic research body specialising in
comparative studies.
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R&D
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Research and development
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R&D activities
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Core R&D or supporting activities.
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R&D entity
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A company either incorporated under Australian law,
resident in Australia or carrying on business in Australia through a
permanent establishment.
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RSP
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Research Service Provider; company providing services in
specified research fields to registered R&D entities.
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Spillover benefit
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Benefit from R&D that accrues to companies (or
individuals) not undertaking the R&D.
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Supporting activities
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Activities directly related to core R&D activities or
with the dominant purpose of supporting them.
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'Whole of project'
claims
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Attempts to claim R&D tax concession for the whole of
a project when only a portion of it constitutes R&D.
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