How a Printer Lease Is Treated for Tax
General information on how these arrangements are commonly treated in Australia, written so you can have a shorter conversation with your accountant.
Last updated: September 2026
Printer lease payments are generally deductible as they are incurred, GST is generally claimable as an input tax credit, and the instant asset write off does not apply because a lease is not a purchase.
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Quick formWhat you can claim, and when
Two questions cover most of it: what happens to the payments in your return, and what happens to the GST on the invoice.
Neither answer depends on the machine. They depend on your structure and your finance arrangement.
- Deduction against depreciationBoth give a deduction. They differ in timing and shape, not in whether you get one.
- GST, and when you claim it backWhy figures are quoted before GST, and where the cash flow gap sits.
- Why the instant asset write off does not applyThe write off is for assets you buy. A lease is not a purchase, so it works differently.
Where it lands in the accounts
Whether a lease shows on the balance sheet depends on which accounting rules your entity follows.
For most small businesses it does not arise at all. For anyone with bank covenants it can matter a great deal.
- AASB 16 in plain wordsThe rule that put leases on the balance sheet, and who actually has to apply it.
- What a lease does to your balance sheetThe two pictures, and why your bank might care about the difference.
- Sole trader, company or trustWho is assessed, who signs, and how the deduction flows through.
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Common questions
Are printer lease payments tax deductible in Australia?
Lease payments are generally deductible as they are incurred, where the equipment is used for business purposes.
The treatment depends on the finance structure and your circumstances, so confirm your position with your accountant.
Can I claim the GST on a printer lease?
A GST registered business generally claims an input tax credit for the GST charged, in the activity statement for the relevant period.
That is why business figures are quoted excluding GST.
Does the instant asset write off apply to a leased printer?
Not on an operating lease, because the write off applies to depreciating assets a business buys and owns.
The deduction still exists, it just arrives across the term rather than in one year.
Is any of this tax advice?
No.
These pages give general information about how these arrangements are commonly treated in Australia.
Your structure, your finance arrangement and the year all change the answer, so confirm your own position with your accountant.