There are tax benefits for creating a website which you may not know about. Creating a website attracts tax-deductions according to the ATO.
“In contrast, the ATO acknowledges that a website can require ongoing maintenance, not amounting to improvements to functionality, to ensure that it is operating in the intended manner. For example, the content of the site might need to be changed, fees will be payable to the site host, and other administrative matters will need to be attended to. The Draft Ruling provides that these costs are part of the regular maintenance of the site and are deductible when incurred. There is obviously a difficult border that the ATO will want to police between (immediately deductible) maintenance costs and (depreciable) enhancement costs. In addition, the Draft Ruling provides that annual registration costs, the fees of Internet Service Providers and regular Domain Name registration costs will also be deductible when incurred as part of the ongoing and regular expense of operating a website.“
So in other words, ongoing expenses incurred as part of operating a website are tax deductible for a small business.