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The $20,000 Instant Asset Write-Off: A Guide for Hospitality

EOFY is coming up. If you've been sitting on a tech decision, here's why 30 June matters.

The ATO's $20,000 instant asset write-off lets eligible businesses claim an immediate deduction on qualifying purchases — and the federal government has just made it permanent.

Here's what hospitality venues need to know before the deadline.

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What is it?

The instant asset write-off lets eligible businesses claim an immediate tax deduction on qualifying assets purchased and used in the same financial year — instead of depreciating the cost over several years. It reduces your taxable income for the year, which means a lower tax bill. It's not a cash rebate.

The write-off applies per asset, so you can claim multiple items as long as each one comes in under the threshold.

The rules for 2025–26

  • Threshold: $20,000 per asset (excluding GST if you're registered)
  • Your aggregated annual turnover must be under $10 million
  • The asset must be in use, or installed and ready for use, before 30 June 2026
  • You must elect to use the simplified depreciation rules in your tax return — without this, the write-off isn't available

Both new and second-hand assets are eligible.


What's eligible for hospitality venues

The write-off covers depreciating assets — things with a limited useful life. For a venue, that includes:

  • Kiosk hardware: self-ordering kiosk screens, stands, and mounts
  • Tech: tablets, EFTPOS terminals, POS hardware, bump screens, receipt printers
  • Equipment: coffee machines, fridges, bar equipment (each unit under $20,000)
  • Furniture: chairs, tables, sofas

A practical example

A Brisbane café with $1.8M turnover upgrades in June 2026:

  • 2x Bopple floor stand kiosks: $5,198
  • Commercial coffee machine: $9,500
  • Replacement fridge: $7,200
  • Second-hand prep bench: $4,800

Each asset is under $20,000 and turnover is under $10M — all five qualify. Total deduction: $26,500, claimed in the 2025–26 return. At a 25% tax rate, that's $6,625 back.


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How to claim it

There's no separate application. You claim it as a deduction in your annual tax return. You'll need to:

  • Confirm your turnover is under $10 million
  • Elect to use simplified depreciation rules for 2025–26
  • List the assets and total value of your claim
  • Hold receipts or tax invoices for everything you claim

Ready to add a kiosk before 30 June?

If you've been weighing up a self-ordering kiosk, the timing makes sense. The asset just needs to be in use before 30 June so factor in delivery and setup time.

Talk to your accountant to make sure your claim is clean, then get in touch with the Bopple team. We'll walk you through what a kiosk setup looks like for your venue.

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Bopple doesn't provide tax, legal, or accounting advice. This post is for general information only. Always refer to the ATO website for current guidance and speak to your accountant about your specific situation.