Does the 30 June 2009 deadline still apply?
The 30 June 2009 deadline is important if you are not a small business and you want to be able to claim the Tax Break at the 30 per cent rate (see Question 13). However, if you are a small business you have until 31 December 2009 to commit to investing in an asset and until 31 December 2010 to have it installed.