Updated: June 2025

Take advantage of the $20,000 Instant Asset Write-Off before it ends on 30 June 2025

The Federal Government’s Instant Asset Write-Off (IAWO) is ending soon—giving small businesses a final window to reduce their taxable income by investing in eligible assets like solar. This tax break enables smart energy investments that lower power bills and provide long-term savings.announced changes

What's Changing?

The current $20,000 threshold for the Instant Asset Write-Off will end on 30 June 2025. From 1 July 2025, the limit is set to drop back to $1,000, drastically reducing the scope of tax deductions available to small businesses.

Now is the time to act if your business is considering investing in solar energy or other eligible assets. With the end of the financial year approaching, acting early also helps you avoid supply shortages or rushed decisions.

Benefits of claiming solar as part of the asset write-off

When used strategically, the Instant Asset Write-Off can help small businesses invest in solar systems that not only reduce energy bills but also deliver a full tax deduction—providing dual savings.

  • Immediate full deduction on business solar systems valued under $20,000 (per asset)
  • Applies to new or second-hand systems first used or installed ready for use between 1 July 2023 and 30 June 2025
  • Multiple systems can be claimed separately, provided each is under the $20,000 threshold
  • Solar systems over $20,000 can still be depreciated under the small business pool (15% first year, 30% ongoing)

Make the switch without reducing your cashflow

We understand cash flow can be tight—especially when energy prices are rising. That’s why we help businesses secure third-party clean energy finance, access government solar rebates, and leverage the instant asset write-off, all at once.

Our solutions are designed so that your monthly solar savings outweigh your finance repayments, giving you a net positive return on investment from day one.

Before After Solar Bill

Business solar tax deductions FAQs

Can solar systems be written off under the Instant Asset Write-Off?

Yes, if you're a small business with turnover under $10 million and the system is under $20,000, you can claim the full amount as a deduction.

What happens if the solar system is over $20,000?

Assets over the $20,000 threshold can still be depreciated using the simplified small business pool (15% first year, 30% subsequent years).

Can I claim multiple solar systems?

Yes, you claim multiple solar systems. The $20,000 threshold applies per asset, so you can claim multiple systems as long as each is individually under the limit.

What if I rent my business premises?

Solar systems can still be claimed if purchased and installed by the tenant, not the landlord. You do not need to own the building to benefit.

Are solar batteries deductible too?

Yes, solar batteries are deductible too. They are treated like any other business asset and can be deducted if under the threshold or depreciated if above.

Can landlords claim the write-off?

Only if the landlord purchases and installs the system themselves. Tenants’ systems cannot be claimed by the landlord.

What’s the depreciation rate if I don't use the write-off?

The ATO considers the effective life of solar systems to be 20 years. Depreciation can follow the Diminishing Value method (10%) or Prime Cost method (5%), depending on your strategy.

The Choice Energy difference

We’re more than solar providers—we’re your energy partners. At Choice Energy, we tailor solar solutions that help businesses take control of their energy costs with minimal impact on cash flow.

From tax incentives to energy bill reductions, we handle the complexity so you can focus on running your business.

Need Help Before the EOFY Deadline?

Get expert guidance on:

  • Solar system sizing and ROI

  • Clean energy finance

  • STC, LGC and other federal/state rebates

  • Eligibility for the $20,000 asset write-off

Don’t leave it too late—supply chains may tighten as the 30 June 2025 deadline approaches.

For more information, please visit ato.gov.au:

NOTE: The information provided on this website is general in nature only and does not constitute personal or commercial financial or taxation advice. The information has been prepared based on our interpretation of the IAWO program and has not taken into consideration your personal or business objectives, financial situations or needs. Before acting on any information on this website, or others, you should consider the appropriateness of the information with regard to your personal or business objectives, financial situations or needs. Speak to your Accountant, Tax Advisor or the Australian Tax Office for any questions you may have with regard to the application of the Instant Asset Write Off for your business.

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