the jetter edge
the jetter edge
phone02 9986 1186
phone02 9986 1186


Instant asset write-off thresholds

Using the simplified depreciation rules, assets costing less than the relevant instant asset write-off threshold are written off in the year they are first used, or installed ready-for-use. This threshold applies to each asset irrespective of whether the asset is purchased new or second-hand.

The threshold has changed over the last few years and during the current year. The entire cost of the asset must be less than the instant asset write-off threshold, irrespective of any trade-in amount. Whether the threshold is GST exclusive or inclusive will depend on your GST status, for further information about GST impacts see Cost.

In working out the amount you can claim, you must subtract any private use proportion. The balance (that is the proportion used in earning assessable income) is generally the taxable purpose proportion. While only the taxable purpose proportion is deductible, the entire cost of the asset must be less than the threshold.

Note that if you later sell or dispose of an asset for which you claimed an instant asset write-off, you include the taxable purpose proportion of the amount you received for the asset in your assessable income.

Example 1: Purchasing multiple assets

Barry owns a plumbing business. On 10 April 2019, Barry purchases and starts to use a new van for his business valued at $22,000. The following month he purchases and starts to use a trailer to support his business which costs him $14,000. Barry has spent a total of $36,000. As the $30,000 instant asset write-off threshold applies to each asset, Barry is able to claim both the van and the trailer in his 2019 tax return.

Example 2: Exceeding the threshold

Daryl owns an electrical business, Daryl’s Electrical, which qualifies as a small business. The business purchases a ute for $40,000 on 28 July 2017. Daryl estimates the ute will be used 40% of the time for his business.
Even though the value of the ute to the business is $16,000 ($40,000 × 40%), Daryl can't immediately write it off. Instead he adds the $16,000 for the ute to Daryl’s Electrical small business pool.

Example 3: Immediate write-off

On 18 May 2018 Fiona buys a new powerful computer for $6,800 that she uses 80% of the time for business purposes and 20% of the time for personal purposes. She also bought a new printer for $700 which she uses for 100% of the time for business purposes. For the computer, Fiona calculates her instant asset write-off as 80% (the business use proportion) of $6,800, so she claims $5,440. For the printer, she claims the entire cost of $700.

Small business entity simplified depreciation field - Question 10 on tax return.

Fiona includes the combined amount of $6,140 at label A of the Business and professional items schedule which is filled out when completing her tax return.

For more information, please see:

  Mustang Nozzles


mustang logo

Bandit Side Cutter Nozzle CompleteMustang Nozzles supports the plumbing industry today by designing and producing high performance drain cleaning equipment under the banner 'Mustang Nozzles' ™ and 'The Jetters Edge' ™. The operators (drain technicians) who use our equipment demand high quality products at the right price and that is what we give them. We specialise in High Pressure Water Jetting Equipment and manufacture a wide variety of parts to suit most water jetting machines on the market today. We back up our products with a lifetime 'manufacturing defects' warranty and offer professional drain cleaning advice from experienced operators, along with in-house or on-site training.

Made in AustraliaMost of Mustang Nozzles profits go back into research and design so that we can move forward with technology and charity work. Some of our older designs include a set of colour CCTV glasses worn by the operator attached to a mini CCTV camera on the end of the 'Root Ranger' ™ root cutting turbine, (it's a bit like virtual drain cleaning); a stainless steel 'Mustang Venturi Pump' ™ with hoses and hose carrier that connects to the water jet to pump large volumes of water at over 6m head; and a tip cleaner in a capsule for nozzle cleaning that actually works!

Roto Spinner working

Keeping in mind the use of our precious water supply we now manufacture all our Mustang Nozzles using new 'Water Smart' technology. This process uses less water but has the same result. The nozzles are made of a unique stainless steel material we have cast and drawn. After the drilling process we heat treat the stainless to make the nozzles last a life time. We could build them cheaper but we have found operators today are quality focused, not price focused, and that is why they buy Mustang Nozzles.

Root Ranger NozzleThe most popular products we sell today are the 'Root Rat' ™ nozzle, the 'Root Ranger' ™ nozzle and the Remote Mini Reel.

The 'Root Rat' nozzle is used to penetrate a blocked drain and was designed after many tests were carried out. Using specially modified CCTV equipment inside blocked drains we could see how the nozzles actually behaved. It was found that the head of the nozzle was where most of the work was done so that is where we placed the main penetrating jets.

The 'Root Ranger' ™ nozzle is used after a hole has already been penetrated through the blockage. It is the only nozzle in the world that will completely remove  grease, roots and debris thoroughly away from the pipe walls and inspection caps without damaging the pipes. We export over 2000 'Root Ranger' ™ nozzles annually. We have now fitted a forward firing removable jet to the nose cone of this nozzle, facilitating both penetration and root cutting without the need to change the head. This Mustang Nozzle has an International Patent.
IMG 4314 1

The Remote Mini Reel allows the operator to work away from the pump in safety. If the hose exits the drain unexpectedly, the operator can shut down the water supply without having to run back to the pump thus preventing a serious injury. The 60m of 3/16" thermoplastic hose on the stainless steel remote reel allows access around toilet bowls and tight traps. A 20m 1/8" whip hose is also available for smaller traps and bends.

Mustang Nozzles compressor penetrator nozzle complete

A common problem for operators who had used quick release couplers in silted-up drains was difficulty in the removal of the Mustang Nozzle from the end of the hose when a nozzle change was required. The silt would get in behind the sheath on the quick release coupler making it nearly impossible to remove. We designed and patented a 'Silt Proof Quick Release Coupling' made from brass or stainless steel preventing the coupler from ever jamming again. Although this cost thousands of dollars, 43 revised drawings and many months to build, it only added a few dollars to the end product saving the operator time and money. Another Mustang Nozzles idea designed by a plumber. 

training plumbersThe market for drain cleaning today is bigger than ever with many plumbers starting up specialised drain cleaning companies alongside their own plumbing company. After a plumber purchases a water jet and a diagnostic drain camera they can not only promise their customer a cleaner drain but they can also offer a full inspection of their drains so problem areas can be located for future repair or preventative maintenance. We help set up plumbers with our equipment every day. Those who purchase the complete jet and camera package outlay over $20k but generally come back to buy another water jet within 6 months as the profits made from owning the equipment pay for themselves over the 6-month period. Several operators sub-contract their services to other plumbing companies who don't want to buy the equipment, this alone is a lucrative business.

Safety PlateSome plumbers buy a diagnostic drain camera first using it along side their eel. This is a cheaper way to set yourself up in the drain diagnostic market. The camera quickly determines the fault in the drain after it has been cleared. A diagnostic drain camera can cost as little as $5k and make you four times that amount in a year. For $12k you can buy a camera with a built in sonde so you can locate what you find. We have just finished designing a water jet nozzle that screws on the back of the new Ridgid Sonde. This means you can clean a blockage with the water jet, snap on the sonde, jet it back down the drain and locate the area of the blockage without the use of a camera or push rods! Another Mustang Nozzles idea designed by a plumber. 

Jetter Truck with boxesWe have secure patents and registered designs for Mustang Nozzles on our products to protect cheap, dangerous products from entering the market. It is surprising that after all the time and effort Mustang Nozzles puts into building safe reliable products for the industry there are still plumbers and water jet operators who take our products and attempt to have them reverse engineered. If only they knew and understood the expense of pressure testing each part to a quality way above Australian Standards, putting patents and registered designs in place, the cost of carrying public indemnity and liability insurance, and the many hours spent on R&D! 

We get to hear about everyone who attempts this reverse engineering as the engineering industry has an effective information network across Australia. You would be surprised to know the reputable firms who are trying this on just to save a few dollars putting themselves and their staff at risk.

Ask for a Mustang Nozzle when you order your next nozzle, you will be supporting Australia and your industry.

See our Product section of Mustang Nozzles for a complete range of high pressure drain cleaning equipment.


Bull Dog Nozzle cartoon



‘Seeing is Believing’ – Drain Camera Benefits and What Should I Buy?

There are many tools that are useful to the plumber but none more so than the drain camera. The drain camera allows for tangible evidence that creates many benefits and removes guesswork. With the right diagnostic equipment you will be able to go almost anywhere with your plumbing inspection, whilst providing concrete evidence to your client. Read on for further benefits to using a drain camera and information regarding the type of drain camera and equipment to buy. And remember ‘You can’t sell what you can’t see!”.

Drain BlockageBenefits to using a Drain Camera for your investigative plumbing work:

1. Drain Cameras are very profitable and can be charged out on each job so they pay for themselves very quickly.
2. Time-effective – it is fast to identify any problems and maintenance issues with a drain camera. 
3. Cost-effective to both contractor and client – problems are resolved with accuracy and speed which equals savings in labour and repair costs. You pay once for the correct diagnosis.
4. Accurate Diagnosis – able to provide thorough results and quick solutions.
5. Customer clearly sees issues– drain cameras offer clear communication and certainty of job extent. Clients have more trust when they can see the problem.
6. Non-invasive – drain inspections are carried out by feeding a small-remote controlled camera down your drain, the images are then displayed instantly on a monitor allowing for a clear view of your pipes. No digging or excavation required.
7. Preventative – drain cameras are able to identify issues in your drains that may lead to becoming a large issue.
8. Equipment can be added, as needed, as contractors expand their services. There is no need to purchase everything at once.

Root BlockageWhat can a drain camera inspection reveal?

With a quick, non-invasive inspection, using a drain camera can highlight the following issues:
  • Root Blockage
  • Broken/cracked pipes
  • Poorly maintained pipes
  • Root blockages
  • Foreign objects in pipes/debris causing a partial or total blockage/sludge build-ups
  • Poor installation – misalignment/offset joints
  • Crushed or collapsed pipes
  • Bellied pipes

  • Signs that you would need a drain camera inspection

  • Water not draining away or slow-draining water
  • Bubbling/gurgling sounds – these sounds are telling you that the drain is partially blocked and it needs attention
  • Bad odours – a blocked sewer pipe will be preventing sewer from flowing away
  • Purchasing a new home or business and you want to ensure that there are no problems in the drains

    What Drain Camera and Equipment Should I Buy?

    57278 RIDGID CS12X Left 72dpiThe purchase of a Drain Camera and locating equipment is a reasonably large outlay so it is important to get it right. Set yourself up with a package that will do the job correctly. Keep in mind that offering quick, accurate and non-invasive drainage inspections will not only help your business, but it will also strengthen the clients’ trust in your work. 

    We recommend the Ridgid range of drain camera and locating equipment. We have been using the Ridgid range of diagnostic drain cameras in our plumbing business for over 20 years. Due to the reliability, accuracy and durability of the Ridgid models, they have proven to be the most rugged on the market. The range is all interchangeable and there is a model/package for every different use. You don’t need to purchase everything at once but know that as you add to your Ridgid equipment, all the pieces are compatible and work together. 

    The most popular drain camera package by far is also one of the simplest to use. Most plumbers buy the CS6X Wi-Fi Self-Levelling Camera Package
    Camera Package Ridgid

    This is a standard everyday use package that fits neatly in your truck with a heavy-duty reel. It is cost-effective and will do most jobs in the field. This drain camera package is durable and reliable.

    There are more options! Reel lengths on the drain cameras range from 10 metres up to 100 metres. Monitor choices range from basic handheld models to Digital Recording to thumb drive units. And locating equipment varies from simply finding the camera head to tracing the pipe, tracing copper water services and locating utilities. There is the right equipment for every job and requirement!

    Ridgid HQ

    HQ is a complimentary software tool made to help you collect digital pipe inspection content and impress your customer with a simple to create, yet clear and professional-looking presentation.


    If you require more information about drain cameras and locating equipment don’t hesitate to contact us now Ph 02 9986 1186 or This email address is being protected from spambots. You need JavaScript enabled to view it. 




    small business accountants noosa tax returns

    100% Tax Deductible up to $20k each item - Ends 30th June 2018!

    This tax time, your small business with a turnover of less than $10 million can write off assets costing less than $20,000 each in their 2016-17 return. This means you can buy that new Water Jetter or the latest Drain Camera you have been thinking about and completely write them off in your tax return ending 30th June 2018. It's a no brainer!

    Call us today for a quote Ph: 02 9986 1186 or Ph: 1300 JETTING

    You can also lease your new equipment and claim it all back via a Chattel Mortgage for as little as $7/day. There has never been a better time to buy! (*This is not financial advice. Seek advice from your accountant or financial advisor.)

    See more here:$20,000-instant-asset-write-off-/


     57278 RIDGID CS12X Left 72dpi     Cam and Jet Package      Racejet Boss 5000sm      b 

    Some Things to Consider when Buying your First Jetter

    jetter ute 1I would suggest buying new, the repair bills can add up when a machine has been neglected or not serviced for many years. Service, repairs, new hose and labour can quickly add up to half the price of a new unit.

    The way the machine is installed, put together and tested is more important than it being a Honda or Vanguard. Ease of use, start up procedure, ability to access serviceable areas, machine controls in same area, ease of comfortably winding up hoses with straight back, fuel tank location, exhaust routing and machine airflow are all very important factors that shouldn’t be overlooked.

    Honda’s generally will give you a flow of around 20.3 to 23Lpm and pressures between 4300-5000psi.

    Vanguard’s generally will give you a flow of 24.7 to 31lpm and pressures between 4300-5000psi.

    jetter ute 2Which machine to get will be determined most of the time by the available space you have and how you want it configured. Starting with the Jetter first makes installation easier and allows a broader range of machines to choose from.

    Using a cradle is always a good idea. It spreads the load and allows for easier Jetter removal for servicing or getting access to the unloader valve, safety valve, pump head or Battery. The way some machines are built don’t require cradles as they can be bolted through the frame onto the tray.

    The use of “Nutserts” rather than nuts and bolts allows faster removal and also makes for a much neater job.

    Having somewhere to attach the main reel quick release, which shoots water under the tray, allows hands to be on the choke, throttle and key and thus not having to worry about the main hose flying around on start up.

    Ensure you are getting everything you need from the get go. Make sure the machine has a minireel, some nozzles, whip hose and gun, muffler bend and raincap if required, low pressure reel with garden feed hose and installation is included.

    Installing the Jetter against a headboard with hoses and controls heading out the passenger side is a common installation with good weight distribution.

    Hopefully this information will answer some questions you might have if you’re planning a new Jetter soon.

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