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Taxation Ruling

TR 2002/1W


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

Attention This document has changed over time. View its history.


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Taxation Ruling TR 2002/1 is withdrawn with effect from today.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 Section 73B of the ITAA 1936 has been repealed by the Tax Laws Amendment (Research and Development) Act 2011.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 TR 2002/1 has no ongoing relevance, and is therefore withdrawn without replacement.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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6211

TR 2002/1 history   Top  
   Date   Version   Change 
   23 January 2002   Original ruling   
 You are here ®  12 April 2017   Withdrawn   


 


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