The Small Business $20,000 immediate asset write-off is still available. It has been extended to 30 June 2019.  This allows businesses with sales of up to $10 million per year to claim a 100% deduction for assets costing less than $20,000 (excluding GST). The $10 million per year sales threshold takes into account sales from all your related businesses (aggregated sales). If your aggregated sales exceed $10 million none of your businesses will have access to this concession.