06 Aug 099 TR 2001/6 (Deductibility of commercial website expenditure) withdrawn
On 5 August 2009, the ATO withdrew Taxation Ruling TR 2001/6 (Income tax: deductibility of commercial website expenditure) with effect from the same day. The ATO says that the processes and practices involved in the development and maintenance of websites have changed significantly since the Ruling was issued. As such the processes and practices described in the Ruling no longer reflect industry practice.
For a copy of TR 2001/6W, go here