The Australian Tax office allows you to claim your website on TAX as a business expense. They even allow you to do this for a website that is built before you start doing business. If it is less than $1000 then you can claim the whole cost in the first financial year. If it is more than that you can spread the cost over the first five years, or the four years after you get the website built.
You can also claim the ongoing costs for the website. This can include hosting fees, Domain Name registration, ongoing SEO costs and ongoing maintenance costs. For more information have a look at the Tax office website here.
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