Established means set up on a firm and permanent basis. To establish a business usually involves a number of regulatory hurdles and associated costs, known as 'establishment costs'.

Company incorporation, preparation of a trust deed, registration of business names and other such costs are usually deductible to the business over 5 years on a straight-line basis or for small businesses may be eligible for immediate write-off.

If you are wanting to start or acquire a business, it is a good idea to seek professional advice. Financial advisors, lawyers and accountants can all have a role to play in helping you get established.

Start-up Costs for Small Business | Starting or Buying a Business

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