Small businesses can immediately deduct certain capital expenses associated with starting up a business.

Expenses relating to setting up a business are fully deductible in the year they are paid if they were incurred:

• in obtaining advice or services relating to the proposed structure or operation of the business (for example, advice from a lawyer or accountant) 
• for payment to an Australian government agency of a fee, tax or charge relating to setting up the business (for example registration fees).