I was speaking with a friend and he mentioned that he (his business) might have to pay tax this year as they cant write enough off on tax. Previous years they didnt have a problem, I think it was because he purchased a dyno and a few other big ticket items. I mentioned to him that it would be cool to write a bike off on tax. I was speaking with his old boss a while ago at a BBQ and he used to write off race tyres/pads/consumables and track days as expenses (for testing etc) Say writing it off as advertising, research and development, etc etc. His business is automotive but he does the service/repairs/tunes/upgrades on all of our mates bikes. Its not a dedicated "bike shop" His accountant is away for the next 2 weeks or so and asking him while on his honey moon is not really classed as an emergency... I vaguely recall you can lease a bike/car and only write off the repayments interest, depreciation, insurance, fuel, service and mods (if you have a good mechanic) but he wants to write the whole cost of the bike/car off in one hit as its the majority of whats left owing. Can this be done? 2nd question, he wouldnt want to buy new as the initial hit on depreciation is too much. Can he purchase an 05/06 model 2nd hand from a private sale and still write it off under tax I did a quick search under the ATO website but couldnt find much (just case files). Sorry if my comments/assumptions are wrong, I know nothing about tax!