The small business tax write-off of up to $20,000 per item was introduced in the May Federal Budget. Despite the ABC's reporting of apparent concern about the risk of tax fraud due to the "last minute" nature of the measure, any fear should be unfounded. The ATO has decades of experience administering announcements that have taken immediate effect, including incentives similar to the tax break announced. That being said, the concern should sound a warning to those wanting to over-step the boundaries of legitimate claims.