Treasurer Jim Chalmers is reportedly considering making the instant asset write-off permanent for Australian small businesses. If confirmed in the budget, it removes the annual uncertainty that has plagued capital investment planning for years.
The current scheme allows businesses with turnover under $10 million to instantly deduct assets costing $20,000 or less. It expires on June 30, 2026. Every year it has been extended at the last minute, making it almost impossible to plan around.
COSBOA and CAFBA are pushing for the threshold to be raised to $150,000 and made permanent. Whether the government goes that far is unclear. But the direction of travel matters more than the number.
Current instant asset write-off threshold for small businesses, expiring June 30 2026
Why marketers should care
The instant asset write-off applies to any eligible asset used in the business. That includes marketing technology: CRM platforms, analytics tools, video equipment, signage, POS systems, website builds and hardware for content production.
For businesses that have been deferring technology upgrades because of the annual write-off uncertainty, a permanent scheme changes the calculus entirely. You can plan a multi-year martech stack without wondering whether the deduction will exist next financial year.
Why it matters
Small business marketing budgets are typically the first line item to get cut when cash flow tightens. A permanent write-off gives business owners a tax incentive to invest in marketing infrastructure rather than treating it as discretionary spend.
The $20,000 threshold covers most individual martech purchases: a HubSpot annual licence, a website redesign, camera equipment, an analytics platform subscription paid annually, display signage or a new POS system. If the threshold rises to $150,000 as industry groups are requesting, it covers entire marketing technology overhauls in a single deduction.
What to do about it
The June 30 deadline still applies to the current scheme. Plan accordingly, and treat any permanent extension as upside rather than a reason to delay.
