About three years ago I tried my hand at not only building an iPhone app, but publishing it in the store. It was free and didn’t have any in-app purchases or advertisements. For the pleasure of building an app and publishing it, you need to pay Apple 150 Australian dollars per year and in my case pay for the application development tool. For essentially the hobbyist app developer, this is something that not only doesn’t generate revenue to cover the cost of the tools or subscription but can’t be deducted as a business expense because, well, you aren’t doing business.
