Set up a site for later 'scaling'

I have been asked to set up a simple site (kind of a job board) that will have quite few users (a few hundred (?) ). This should work pretty OK with just a standard setup, but I have been asked 'what if we get 1000 or 10.000 (or even 100.000) users).

Question: What is worth 'bothering with'. Should one set up another database etc from the start or is it better to wait with all such things until it is needed ?

Anything else I should think of (I am not too used with 'heavily visited sites' with lots of (logged in) users.