INSTANT ASSET WRITE-OFF

The Government is increasing the instant asset write-off threshold from $30,000 to $150,000 and expanding access to include businesses with
aggregated annual turnover of less than $500 million (up from $50 million) until 30 June 2020.

Eligibility:

• Less than $500m revenue

• Up to $150k asset value

ACCELERATED DEPRECIATION

Businesses with a turnover of less than $500 million will be able to deduct 50 per cent of the cost of an eligible asset on installation, with existing
depreciation rules applying to the balance of the asset’s cost.

Eligibility:

• Less than $500m revenue