Taxation Ruling
TR 2016/3A
Income tax: deductibility of expenditure on a commercial website
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2016/3 to correct the flowchart in Appendix 2 that refers to the draft Ruling and cross references paragraphs from the draft Ruling, and updates other details.
TR 2016/3 is amended as follows:
Omit the table; substitute:
| Contents | Para |
| LEGALLY BINDING SECTION: | |
| What this Ruling is about | 1 |
| Previous rulings | 3 |
| Ruling | 5 |
| Date of effect | 153 |
| NOT LEGALLY BINDING SECTION: | |
| Appendix 1: Explanation | 154 |
| Appendix 2: Website development costs | Page 41 |
| Appendix 3: Detailed contents list | 247 |
Omit footnote 9.
Omit footnote 32.
Omit table.
Omit the word including the brackets '(flowchart)'; substitute '- Website development costs'.
Omit Appendix 2 including the heading; substitute:
Notes/qualifications
1. The expenditure is not research and development expenditure to which Division 355 applies.
2. The expenditure is solely for business purposes (taxable purposes) and not related to the production of exempt/NANE income.
7. Appendix 3 - Detailed contents list
Omit ' Appendix 2 - Flowchart '; substitute ' Appendix 2 - Website development costs '.
This Addendum applies on and from 14 December 2016.
Commissioner of Taxation
24 October 2018
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References
ATO references:
NO 1-FTI2CUR