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Vol 4 No 10A
02 May 1993

TIB - May 1993 appendix

This appendix to TIB Vol 4 No 10 (May 1993) sets out the Commissioner of Inland Revenue's views on the income tax treatment of computer software. It applies to expenditure incurred on or after 1 July 1993. Software expenditure incurred before 1 July 1993 was fully deductible as an expense for tax purposes; this policy does not alter that treatment.