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The deductions available for the costs you in incur setting up a website have long been a point of speculation, as the general principles available in Australian tax law were mostly invented before the internet was as prevalent or pervasive as it is now (or in some cases long before the internet existed at all).
On 14 December 2016 the Australian Taxation Office (ATO) has published their views on the topic in a public ruling titled: TR 2016/3: Income tax: deductibility of expenditure on a commercial website.
Through this ruling the Commissioner seeks to clarify the ATO’s expectations in relation to the treatment of expenditure incurred by a business in relation to its online presence. However, does it actually make commercial and practical sense?