You may be able to deduct an amount in relation to a depreciating asset for the 2008-09, 2009-10, 2010-11 or 2011-12 income year if:

               (a)     you can deduct an amount for the decline in value for the asset for the relevant year under Subdivision 40-B; and

              (b)     you make certain new investments in respect of the asset in the period starting on 13 December 2008 and ending on 31 December 2009; and

               (c)     the total of those new investments is at least $1000 (for small businesses) or $10,000 (for other businesses).