Note: For FY2025 and FY2026, assets under $20,000 qualify for an immediate write-off. Assets costing $20,000 or more must be placed in the general pool and depreciated at standard pool rates (15% first year, 30% thereafter).
A popular method for taking advantage of accelerated depreciation for Small Business Entities is the SBE Immediate Write Off method.
First Step is to set-up your Asset
It will inject to the tax form-
Related ATO guide - https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/small-business-support-20000-dollar-instant-asset-write-off