Use-only licences and ownership
The PDF describes a one-year section 19A(2) write-off for software acquired with only a right to use. Its examples include downloaded, site-licensed, shrink-wrapped and preinstalled software. By contrast, full legal and economic ownership comprises broader rights such as modification and copyright exploitation, including licensing to end users. The document places that category under section 19B rather than the use-only allowance. The delivery method alone therefore does not decide which category applies.
Development expenditure and historical references
Internally developed or outsourced software is assessed under the expenditure provisions and conditions listed in the sheet; the alternative stated treatment is section 19A(2) where those conditions are not met. The sheet uses older section numbers and presents a five-year section 19B write-off without discussing later election options. Read it as a classification aid and check the current provisions, relevant year and writing-down period before calculating a claim. A licence agreement and development-cost breakdown provide the evidence needed to distinguish the categories.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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