Taxation Ruling

IT 2552W - Notice of Withdrawal

Income tax: Research and development (R&D) - costing of expenditure

  • Please note that the PDF version is the authorised version of this withdrawal notice.

Notice of Withdrawal

Taxation Ruling IT 2552 is withdrawn with effect from today.

1. Taxation Ruling IT 2552 was issued on 17 August 1989. The Ruling provides guidance on the calculation of 'salary expenditure' and 'other expenditure' incurred directly in respect of research and development activities, that can be deducted under subsection 73B(14) of the Income Tax Assessment Act 1936 (ITAA 1936). The Ruling also discusses determining the cost of prototypes deductible under subsection 73B(15) of the ITAA 1936.

2. As a result of legislative changes some of the guidance contained in IT 2552 is no longer current.

3. Material in IT 2552 which is current is now included in Part C of the Guide to the R&D Tax Concession accessible at The withdrawal of IT 2552 does not mean that the views expressed in that Ruling have changed.

4. IT 2552 continues to apply to arrangements that commenced before the withdrawal (except for those parts of the Ruling superseded by legislative change prior to the withdrawal, or by the issue of Taxation Ruling TR 2002/1). IT 2552 does not apply to arrangements carried out after the withdrawal.

Commissioner of Taxation
6 August 2008


ATO references:
NO 2006/20258

ISSN 0813-3662

Related Rulings/Determinations:

IT 2552
IT 2552A

Other References:
Part C of the Guide to the R&D Tax Concession