Personal use vs. business use
If you purchase an asset intended for both business and personal use, you can only claim that proportion that is for business use to earn assessable income.
For example, if you purchase a vehicle for $19,000 that you estimate will be used for business purposes 50% of the time, you can only claim $9,500.
However, regardless of the proportion of business to personal use, the asset as a whole must always fall under that $20,000 threshold. So if you were to instead purchase a vehicle for $30,000, you would not be able to claim it as part of the instant asset write-off – even if the value to the business would be $15,000, the whole asset is still above the $20,000 threshold.