{"id":252,"date":"2017-02-27T22:09:52","date_gmt":"2017-02-27T22:09:52","guid":{"rendered":"https:\/\/ph.trdemo.com.au\/rogersonkenny\/?p=252"},"modified":"2024-12-12T20:43:39","modified_gmt":"2024-12-12T09:43:39","slug":"deductibility-of-expenditure-on-a-commercial-website","status":"publish","type":"post","link":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/deductibility-of-expenditure-on-a-commercial-website\/","title":{"rendered":"Deductibility of expenditure on a commercial website"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]The ATO has released a public taxation ruling covering the ATO\u2019s views on the deductibility of expenditure incurred in acquiring, developing, maintaining or modifying a website for use in the carrying on of a business.<\/p>\n
\n

Importantly, if the expenditure is incurred in maintaining a website, it would be considered ‘revenue’ in nature, and therefore generally deductible upfront. This would be the case where the expenditure relates to the preservation of the website, and does not:
\n– Alter the functionality of the website
\n– Improve the efficiency or function of the website or
\n– Extend the useful life of the website<\/p>\n

\n
<\/div>\n
However, if the expenditure is incurred in acquiring or developing a commercial website for a new or existing business, or even in modifying an existing website, it would generally be considered capital in nature (in which case an outright deduction cannot be claimed).<\/div>\n<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none”…<\/p>\n","protected":false},"author":7,"featured_media":9237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[2,3],"tags":[],"class_list":{"0":"post-252","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-deductions","8":"category-tax-knowledge"},"acf":[],"_links":{"self":[{"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/posts\/252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/comments?post=252"}],"version-history":[{"count":2,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/posts\/252\/revisions"}],"predecessor-version":[{"id":9362,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/posts\/252\/revisions\/9362"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/media\/9237"}],"wp:attachment":[{"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/media?parent=252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/categories?post=252"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ph.trdemo.com.au\/rogersonkenny\/wp-json\/wp\/v2\/tags?post=252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}