From 12th March 2020 the Federal Government’s Economic Stimulus Package has increased the immediate write off of eligible assets from $30,000 to $150,000 (new or used) purchased by 31 December 2020 by businesses with a annual turnover of under $500M. From 1 Jan 2021 the rules for instant asset deduction thresholds fall to $1,000 and the eligibility applies only for small business with turnovers under $10M. For more details on this measure go to the Government website at https://www.ato.gov.au/business/depreciation-and-capital-expenses-and-allowances/in-detail/depreciating-assets/simplified-depreciation—rules-and-calculations/?page=4
Other Federal Government Economic Stimulus Package measures can be found at https://www.pm.gov.au/media/economic-stimulus-package
Need more clarity for your situation, then call for a specific answer that meets your business needs.