Golf buggy instant asset write-off: a general guide for Australian businesses

General information only

We sell buggies, we are not tax advisers. Tax rules change and depend on your circumstances. This page summarises what the Australian Taxation Office says on its instant asset write-off page, linked below. Please confirm with your accountant or the ATO before you buy.

What the ATO says about the threshold

According to the ATO, the instant asset write-off threshold is $20,000 for the 2026-27 income year, and applies to businesses with aggregated turnover under $10 million. It lets an eligible business deduct the business portion of an eligible asset costing less than $20,000 that is first used or installed ready for use in the year. The threshold applies per asset.

What this could mean for a buggy

A buggy used for farm work, grounds maintenance or a commercial venue may qualify as a business asset, depending on how it is used. Our utility range includes the E-Z-GO Cushman Hauler PRO Lithium at $21,500 AUD including GST and the Club Car Carryall 700 at $22,900 AUD. Whether the GST-exclusive cost sits under the threshold is a question for your accountant.

• •The business-use portion matters: private use is not deductible.
• •Accessories and batteries are separate items with their own costs.
• •Prices on this site include 10% GST; ask your accountant how GST credits affect the cost for the threshold.

Assets over the threshold

The ATO says assets that cost $20,000 or more go into the general small business pool, where they are depreciated at 15 per cent in the first year and 30 per cent in later years. A fleet purchase of several buggies is assessed asset by asset, so ask your accountant how to treat each one.

Keep the paperwork

Keep the tax invoice, which shows our ABN 28 668 598 758 and the price, along with the date the buggy was first used. Our ordering and invoicing guide explains how invoices work. For crypto payments, the ATO has separate guidance, covered in our crypto payment guide.

Fleet and commercial buyers

If you buy several buggies for a club, school or resort, speak to us about delivery to your postcode and a written quote. Our fleet guide explains what to compare. We cannot tell you how to treat the purchase for tax; your accountant can.

Who this applies to

The ATO says the write-off is for businesses with aggregated turnover under $10 million, and only for the business portion of an asset. A farm, a grounds-care contractor, a resort or a school-run enterprise may be in a different position from a private golfer. Whether you are registered for GST, how the buggy will be used and your accounting method all affect the answer, which is why the accountant's advice matters.

Timing and use

The ATO describes the write-off as applying to assets first used or installed ready for use in the income year. That means the date you start using the buggy matters, not only the date you order it. Keep delivery records and the first-use date with your tax invoice. Our delivery guide explains how long freight takes to your postcode.

Other costs to ask about

Ask your accountant how to treat accessories, batteries, freight and any trade-in. Freight is quoted at checkout and shown separately from the buggy price, and all prices include 10% GST. For vehicles at $15,000 AUD or more we offer a complimentary on-farm trial demonstration, so a business buyer can test the buggy on the job before committing.