Businesses can claim an additional tax deduction when they buy certain assets, and when they spend money to improve existing assets, for a limited time. It’s called the Small Business and General Business Tax Break - "business tax break" for short. The Government announced the tax break as an "investment allowance" in December 2008 aimed at helping businesses meet the challenges of the economic downturn.
The Government later extended this tax break in the May 2009 Budget to allow small businesses to claim a 50% tax deduction on eligible assets bought by 31 December 2009.
For more information about the tax break, go here