White Paper Tax Treatment of Website Expenditure

White Paper Tax Treatment of Website Expediture

Michael Carruthers

Tax Director | Knowledge Shop


The ATO has released its ruling on the tax treatment of expenses incurred by a business for commercial websites - the ruling takes a very different approach to previous guidance in this area.

Knowledge Shop members, you can download this white paper (and watch Mike's presentation) here.

This whitepaper explores:

  • The ATO’s views on whether website expenditure is capital or revenue in nature,
  • How to deal with costs relating to domain names and copyright, as well as
  • Costs relating to establishing or promoting a social media presence.

We also explore whether the blackhole deduction rules or CGT provisions could apply to website costs.



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The quickest way to work out if Knowledge Shop membership is right for your firm is to have a look. In around 15 minutes you can see what Knowledge Shop members see.

Check the calendar and schedule a tour

at a time and date that suits you!

Julie Younan
Manager - Professional Services
Knowledge Shop
T 1800 800 232

Download the white paper