Under current ATO guidance, building a new business website is generally treated as a capital expense — but for most small businesses, that doesn't mean waiting years to see the benefit. If your aggregated turnover is under $10 million, the instant asset write-off lets you claim the full cost in the same year the site goes live, rather than depreciating it over several years.
Ongoing hosting, updates and care-plan fees are simpler again: they're an everyday running cost, deductible in the year you pay them — the same as your phone bill or your electricity.
In practice, most Daltonix projects — a $1,250 business website or a $2,000 ecommerce build — sit well under that threshold. None of which changes what a better website actually does for your business: more enquiries, a more professional first impression, and a site that keeps selling after hours. It just means the numbers can stack up sooner than most business owners expect.
This is general information based on current ATO guidance and isn't personal tax advice — eligibility depends on your business's individual circumstances (turnover, GST registration, how the expense is classified) and rules can change. Confirm how it applies to you with your accountant or a registered tax agent, or see the ATO's guidance on digital product expenses.
BUILD COST
Usually deductible in full, the year your site goes live
CARE PLAN
An ordinary running cost — deductible the year you pay it
THRESHOLD
$20,000 per asset, permanent from 1 July 2026
GST
Registered for GST? Claim the credit, then deduct the rest