Taxation Ruling

TR 2002/1W

Income tax: research and development: plant expenditure (pre 29 January 2001)

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Notice of Withdrawal

Taxation Ruling TR 2002/1 is withdrawn with effect from today.

1. TR 2002/1 deals with expenditure incurred prior to 29 January 2001 with respect to plant used in carrying out research and development activities provided in the former section 73B of the Income Tax Assessment Act 1936 (ITAA 1936).

2. Section 73B of the ITAA 1936 has been repealed by the Tax Laws Amendment (Research and Development) Act 2011.

3. TR 2002/1 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation
12 April 2017

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References

ATO references:
NO 1-9N72KXS