I am starting a travel blog and hoping to use it as a tax write off. I'm currently spending approximately $40k a year on travel and thought that if I start a business I might be able to claim some of the expenses on tax. My question is, what company structure best suits my needs?

Jonathan

Firstly in order for you to take deductions you need to qualify the primary purpose test.
If your primary purpose is to try travel and have fun then try and use this to write of for Tax then you will not qualify for the primary purpose test and in fact you will be committing a crime. Look at Part 4 A anti avoidance provisions.

So going forward you need to have a business plan / business intention. You need to be motivated by Profit. Hence you may have to prove to the ATO that you are intending to make money out of this venture.

If you are not planning on making this a big business then from a cost effective point of view a sole trader may be the best way to go.

AJ