EOFY Tax Deductions for Small Business: What to Buy Before 30 June

EOFY wholesale stock-up - pallets of bulk business supplies ready for end of financial year ordering

The end of the financial year is one of the few times the tax system actually rewards you for spending money - if you spend it on the right things.

Every June, business owners scramble to work out what they can claim before 30 June. Most of the noise online is about big-ticket equipment and the instant asset write-off. But for a cafe, restaurant, aged care facility or office, the easiest tax win sits in plain sight: the everyday supplies you already buy every month. Stock you will definitely use is stock you can claim now.

This guide explains the difference between the instant asset write-off and ordinary deductible expenses, what supply categories you can claim, a bulk-buying checklist by business type, and when to order so your stock arrives before 30 June. It is general information only, not tax advice - always confirm your situation with your accountant or registered tax agent.

Planning an EOFY stock-up? Call 041 676 94 92 to talk through bulk pricing, or shop wholesale bulk deals before 30 June →
Small business EOFY tax planning desk with calculator, invoices and a few stacked supply boxes

What Is the Instant Asset Write-Off, and Does It Apply to Your Supplies?

The instant asset write-off lets eligible small businesses claim an immediate deduction for the cost of a qualifying business asset in the year it is first used or installed, rather than depreciating it over several years. Think of a depreciable asset as something durable you keep and use across more than one financial year - a commercial coffee machine, a dishwasher, a POS tablet, refrigerated display, or workshop tools.

The eligibility rules and the dollar threshold for the write-off change frequently, and they have moved several times in recent years. For the 2025-2026 financial year, confirm the current limit and whether your business qualifies on the ATO instant asset write-off page or with your accountant. The key point for most supply buyers: the instant asset write-off is about equipment, not the disposables and consumables you reorder every month.
What it coversConsumables (everyday supplies)Depreciable assets (equipment)
ExamplesCoffee cups, bin liners, gloves, copy paper, disposable cutlery, cleaning chemicalsCoffee machine, dishwasher, POS tablet, shelving, display fridge
How you claim itFully deductible as an ordinary business expense in the year you buy itDepreciated over time, or claimed upfront under the instant asset write-off if eligible
Is there a price threshold?No threshold - the full cost is deductibleYes - the asset must fall under the current write-off limit to be claimed upfront
EOFY actionStock up before 30 June and claim it this financial yearBuy and install before 30 June, then check eligibility with your accountant

Instant Asset Write-Off vs Consumables: What's the Difference?

Here is the part nobody explains clearly. Consumables - packaging, cleaning products, stationery and disposables - are not subject to instant asset write-off rules at all. You do not need to hit a threshold or pass an asset test. They are simply deductible as ordinary business expenses in the year you purchase them, whatever they cost.

So if you spend $2,000 on takeaway containers, bin liners and napkins before 30 June, you generally claim the full $2,000 as a business expense this financial year - completely separate from any instant asset write-off on equipment. The write-off matters when you are buying a commercial dishwasher. Your monthly supply order is deductible regardless.

Tax Deductions for Small Business: What You Can Claim on Supplies

If a supply is bought for use in running your business, it is generally deductible. For a hospitality, aged care, retail or office operation, that covers almost everything in a typical wholesale order. The main categories:
Bulk cartons of wholesale disposables and cleaning supplies organised on warehouse shelving

Keep your tax invoices and note the business purpose of each order. Speak to your accountant about how prepaying a larger order is treated under your accounting method before you commit to a big EOFY buy.
Business typeStock up on before 30 JuneShop the range
Cafe / coffee shopTakeaway cups and lids, paper bags, napkins, cleaning suppliesCoffee cups and drinkware →
Restaurant / takeawayFood containers, foil trays, cutlery, garbage bags, glovesFood containers and packaging →
Caterer / eventsDisposable plates, cutlery, serving trays, napkinsCatering and event supplies →
Aged care facilityDisposable gloves, cleaning chemicals, bin liners, disposable tablewareCleaning and hygiene supplies →
Corporate officeCopy paper, stationery, tape, cleaning wipes, garbage bagsOffice and stationery supplies →

Use the checklist above as a starting point for your EOFY order. The goal is simple: buy the consumables you know you will get through in the months ahead while the deduction lands in this financial year, and avoid a stock shortfall when everyone else is reordering in July.

Order Before This Date for Delivery Before 30 June

To claim a purchase in the 2025-2026 financial year, the invoice and payment timing matters - and that depends on whether your business accounts on a cash or accrual basis, so check with your accountant. Either way, leave room for delivery. The last week of June is the busiest of the year for wholesale orders, so order early rather than risking a courier delay. Use the timeline below as a guide and call us to confirm current cut-offs.
Delivery areaServiceOrder by (as a guide)
Melbourne metroStandard delivery (free over $150 ex GST)25 June 2026
Melbourne metroExpress / urgent27 June 2026
Rest of AustraliaStandard shipping20 June 2026

Not sure your order will land in time? Call 041 676 94 92 before you place it and we will confirm the realistic delivery window for your postcode.

Best For Cafes, Restaurants & Takeaway

Takeaway service bags

SOUVLAKI White Paper Bag 1000'
Sale

SOUVLAKI White Paper Bag 1000'

SOUVLAKI White Paper Bag 1000'
$25.08 ex. GST $28.00 ex. GST

Takeaway containers

CL1 Small Clam 500's

Small Clamshell Food Containers 500pk - Takeaway Wholesale

Small Clamshell Food Containers 500pk - Takeaway Wholesale
$93.27 ex. GST

Hot food trays

Bronze Foil Tray 325, 100pcs
Sale

Bronze Foil Tray 325, 100pcs

Bronze Foil Tray 325, 100pcs
$2.00 ex. GST $155.87 ex. GST

Counter & table napkins

Caprice 2-ply white QT-fold lunch napkins 320x320mm, carton of 2000 for restaurant, event and aged care table service

Lunch Napkin QT 2-Ply W (CP)2k

Lunch Napkin QT 2-Ply W (CP)2k
$39.33 ex. GST

Disposable cutlery

Wooden Cutlery Combo 400pcs

Wooden Cutlery Combo 400pcs

Wooden Cutlery Combo 400pcs
$36.73 ex. GST

Eco-Friendly Supplies Count Too - and They're Fully Deductible

There is no tax penalty for choosing the sustainable option. Compostable cups, bamboo and wooden cutlery, sugarcane containers and biodegradable bin liners are treated exactly the same way as standard consumables - fully deductible as ordinary business expenses in the year you buy them.
Eco-friendly wholesale supplies flat-lay - compostable cups, bamboo cutlery and kraft packaging

EOFY is a practical time to trial the eco range alongside your usual order, especially if your council, shopping centre or venue has sustainability requirements coming into the new financial year. Switching a few lines over now means you are ready in July without a separate buying exercise. Explore the eco-friendly wholesale range →
Garbage Bags 240Lt. Clear100's

Garbage Bags 240Lt. Clear100's

Garbage Bags 240Lt. Clear100's
$64.00 ex. GST
Velta heavy-duty black nitrile powder-free disposable gloves large size, 100-piece pack for hospitality and cleaning

Velta Nitrile BLK Large 100pcs

Velta Nitrile BLK Large 100pcs
$8.87 ex. GST
Disinfectant Lemon 5Lt.

Disinfectant Lemon 5Lt.

Disinfectant Lemon 5Lt.
$16.00 ex. GST
Paper Roll Towel Non-perforate

Paper Roll Towel Non-perforate

Paper Roll Towel Non-perforate
$48.07 ex. GST
A4 Paper 80gsm 500‘s/ream

A4 Paper 80gsm 500‘s/ream

A4 Paper 80gsm 500‘s/ream
$9.33 ex. GST

Hit the free shipping threshold with one order. Melbourne metro delivery is free on orders over $150 ex GST, and an EOFY stock-up usually clears that easily. Bundle your cleaning, packaging and office lines into a single order to save on freight and keep the paperwork to one tax invoice.

EOFY Business Supplies: Tax Questions
Are office supplies tax deductible in Australia?

Yes. Stationery, copy paper, pens, tape, docket books and similar consumable office supplies are generally deductible as ordinary business expenses in the year you buy them. There is no special threshold to meet. Keep your tax invoices and note the business purpose, and confirm your specific situation with your accountant.
Can I claim cleaning supplies as a business expense?

Yes. Cleaning chemicals, disinfectants, gloves, garbage bags and paper towel used in running your business are deductible consumables. This applies whether you operate a cafe, restaurant, aged care facility or office, and the full cost is generally deductible in the year of purchase.
Does the instant asset write-off apply to disposables and packaging?

No. The instant asset write-off applies to depreciable assets - equipment that lasts more than one financial year. Disposable packaging, cleaning supplies and stationery are consumables, and they are deductible as ordinary business expenses anyway, with no threshold or asset test to satisfy.
What is the instant asset write-off threshold for 2026?

The threshold and eligibility rules for the 2025-2026 financial year should be confirmed on the ATO website or with your accountant, as they have changed several times in recent years. The write-off applies to eligible business assets, not to consumable supplies, which are deductible regardless of cost.
Can I prepay business expenses before 30 June to reduce my taxable income?

In many cases, prepaying deductible business expenses before 30 June can bring the deduction into the current financial year, which works well for a bulk supply order you will use in the coming months. Whether your business recognises the expense on a cash or accrual basis affects the timing, so confirm with your accountant before placing a large EOFY order.
When should I place a bulk order to get delivery before 30 June?

For Melbourne metro delivery, we suggest ordering by around 25 June for standard delivery, and earlier for the rest of Australia. The final week of June is the busiest of the year for wholesale orders, so place yours early to avoid courier delays. Call 041 676 94 92 to confirm the cut-off for your postcode.

Ordering Your EOFY Stock-Up From a Melbourne Supplier

DPack is a Melbourne-based wholesale supplier with 2,400+ products across packaging, disposables, cleaning, stationery, pet and eco-friendly ranges. For your end of financial year order that means:

  • Competitive bulk and carton pricing, with prices shown ex GST by default for trade buyers
  • Free Melbourne metro delivery on orders over $150 ex GST, and shipping Australia-wide
  • One tax invoice covering your whole order, across every category
  • A wide eco-friendly range if you are switching to sustainable supplies in the new financial year

Prices and stock can shift in the busy EOFY period, so order early to lock in current pricing.

Make EOFY Work for Your Business

Why Melbourne businesses stock up with DPack before 30 June:

  • Fully deductible consumables claimed in this financial year
  • No stock shortfall when everyone else reorders in July
  • Current pricing locked in before any new-year increases
  • Free Melbourne metro delivery over $150 ex GST
 Shop Wholesale Bulk Deals Before 30 June