The Instant Asset Write-Off (IAWO) has been extended to 30 June 2026, giving eligible SMEs more time to invest in the equipment they need while improving cash flow.
Eligible SMEs can now immediately deduct the business portion of suitable assets in the year they’re first used or installed. This includes multiple assets, up to the current per-asset threshold of $20k and applies to both new and second-hand equipment.
Because the IAWO only applies to assets that are purchased, many traditional commercial finance products won’t qualify, but a 3E Advantage Instalment Purchase Agreement (IPA) does. This allows businesses to:
✔ own the asset
✔ access IAWO benefits
✔ preserve capital
✔ spread payments over time
If you sell equipment, the extension opens valuable sales opportunities. If you’re looking to acquire equipment for your business, now is a compelling time to explore an IPA and potentially leverage the IAWO.
Speak to your dedicated 3E Advantage Business Development Manager today to find out more or use our contact us form to reach out.

