Taxation Ruling

TR 2016/3A

Income tax: deductibility of expenditure on a commercial website

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:

1. Content table

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

2. Paragraph 47

Omit footnote 9.

3. Paragraph 224

Omit footnote 32.

4. Paragraph 231

Omit table.

5. Paragraph 233

Omit the word including the brackets '(flowchart)'; substitute '- Website development costs'.

6. Appendix 2 - Flowchart

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.

Flowchart of Website development costs

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

ISSN: 2205-6122

Business Line:  IND