The instant asset write-off has been extended for the 2025–26 financial year, which is great news for small businesses planning to invest in equipment, tools or technology. If used correctly, it allows you to claim an immediate deduction rather than depreciating the asset over several years. But timing and eligibility matter. We’ve seen businesses miss out simply because one requirement wasn’t met. Before you make your next purchase, work through this simple checklist.   Is Y