As I said, there are rules that have been in place for quite some time in respect of the ability for businesses.... In general, businesses can claim a deduction for expenses that they incur to earn income. That's generally, but not in all cases. There are certainly special considerations, but generally that's the principle: that businesses incur expenses and they can claim those. If those expenses are properly incurred to earn income, they can claim those against the determination of their profits for tax purposes.
On December 1st, 2016. See this statement in context.