Taxation Determination

TD 98/1W

Income tax: does 'expenditure on research and development activities'. in subsection 73B(27A) and sections 73C and 73D of the Income Tax Assessment Act 1936, include 'core technology expenditure'?

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Notice of Withdrawal

Taxation Determination TD 98/1 is withdrawn with effect from today.

1. TD 98/1 states that the definition of deductible expenditure on research and development activities in subsections 73B(27A) and sections 73C and 73D of the Income Tax Assessment Act 1936 (ITAA 1936) may apply in respect of 'core technology expenditure'.

2. TD 98/1 is withdrawn without replacement as the interpretive issue it deals with relates to section 73B and section 73C of ITAA 1936, which were repealed on 30 June 2011 and to section 73D of ITAA 1936, which was repealed on 14 September 2006.

Commissioner of Taxation
20 December 2016


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released as TD 94/D21


ATO references:
NO 1-9N72KXS

ISSN: 2205-6201

Related Rulings/Determinations:

IT 2635

Subject References:
core technology expenses
research and development expenses

Legislative References:
ITAA36 73B
ITAA36 73B(1)
ITAA36 73B(1)(a)
ITAA36 73B(1)(b)
ITAA36 73B(12)
ITAA36 73B(12A)
ITAA36 73B(12C)
ITAA36 73B(14)
ITAA36 73B(27A)
ITAA36 73C
ITAA36 73D
ITAA97 20-A
ITAA97 20-25

TD 98/1W history
  Date: Version: Change:
  4 February 1998 Original ruling  
You are here 20 December 2016 Withdrawn