the lady from the ATO’s hotline we just talked with:
you are eligible if you can provide proof that you have committed to the purchase (e.g. the apple store order acknowledgment) before the applicable deadline(s).
wondering if you should upgrade your old macs or get a proper server, here may be one reason why you should do so before 31/12/2009. the australian government has implemented the ‘Small Business and General Business Tax Break’, which potentially gives eligible businesses a 50% tax break on ‘tangible’ purchases. more detailed information here.