End of Financial Year is when many advisors see conversations with self-employed clients broaden. Beyond the day-to-day, clients start thinking about timing – when to invest, when to upgrade, and whether planned decisions should happen now or later.

This year, those conversations matter more than usual.

The Government’s new Investment Boost gives eligible businesses a reason to bring investment decisions forward, allowing them to deduct 20% of the value of new assets in the year they buy them – on top of standard depreciation. For advisors, it creates a timely and relevant way to support self-employed clients with End of Financial Year planning, without turning the conversation into a tax lecture.

Why this year is different

Most End of Financial Years follow a familiar pattern. Businesses tidy up their numbers, review plans, and often defer larger purchases if cash flow feels tight. The Investment Boost shifts that mindset.

It’s designed to encourage businesses to invest in new productive assets sooner rather than later by allowing a greater upfront deduction on qualifying purchases. That makes timing important. For many clients, the question isn’t whether to invest, it’s whether to act before year-end or wait until later in the year.

If a client was already considering buying equipment, upgrading a vehicle, or investing in their business, End of Financial Year 2026 becomes a real decision point rather than a “sometime later” idea.

In many cases, the decision itself isn’t new. What’s changed is the incentive to act before 31 March.

A simple way to explain the Investment Boost

At a high level, eligible businesses can deduct 20 per cent of a new asset’s value from that year’s taxable income, on top of normal depreciation. The deduction applies to new assets purchased from 22 May 2025 onwards.

It’s designed to encourage earlier investment and improve cash flow timing – especially for assets a client was planning to buy anyway.

They can claim both the Investment Boost and standard depreciation in that same year. In practice, this means they can accelerate the depreciation of new assets by taking a larger upfront deduction, improving cash flow earlier.

The detail will always vary by client – asset types, eligibility and how the deduction applies should be confirmed with an accountant or directly through Inland Revenue.

Your value is helping clients recognise that this End of Financial Year could shift the timing of decisions they’ve already been considering. From there, the next step is often a conversation with their accountant, alongside a practical chat about funding if acting before 31 March matters.

Read the Government Factsheet on the Investment Boost.

What this looks like in practice

In real terms, the Investment Boost tends to show up in everyday End of Financial Year scenarios:

  • A tradie replacing equipment that’s starting to slow them down

  • A retailer bringing forward a stock purchase ahead of a busy period

  • A hospitality business upgrading assets they know they’ll need later in the year

In many cases, these aren’t new ideas. The Investment Boost simply creates a clearer reason for the conversation to happen now.

Where funding fits into the End of Financial Year conversation

Funding doesn’t need to be the starting point. It’s simply one option when timing matters.

End of Financial Year can compress decision-making. Clients may want to act before 31 March, but still protect day-to-day cash flow. Access to funding can help bridge that gap without overcomplicating things.

As an advisor, you don’t need to structure the solution or position yourself as a cash flow expert. You just need to recognise when a client may benefit from exploring their options, and know there’s support available to help move things forward with confidence.

Which clients may be a good fit to explore funding?

If you’re wondering whether a self-employed client may benefit from exploring funding options, a quick sense check helps.

Clients typically suited to this type of conversation:

  • Have been trading for six months or more

  • Generate at least $6,000 in monthly turnover

  • Commonly operate in trades, retail, hospitality, or construction

Common End of Financial Year use cases include:

  • Equipment or vehicle purchases

  • Stock or inventory

  • Managing cash flow around tax time

  • Business improvements already planned

If a client fits this profile and is weighing up an End of Financial Year investment, it’s usually worth a conversation.

What to do next

If End of Financial Year conversations are already coming up with your clients, this is a good time to lean into them.

If a client is considering investing before 31 March, talk through the scenario with your BDM. And if the timing feels right, you can submit a lead via the Partner Portal.

EOFY unlocks opportunities. Being ready for them is often all it takes.