Federal Budget 2024-25: Key Takeaways for Cafe’s and Small Businesses from the Commune

Despite limited major benefits, we’ve identified some crucial updates for café owners and other small businesses, including the Instant Asset Write-Off extension, energy price relief, and continued support services. Here’s what you need to know to navigate the new budget landscape.

The 2024-25 Federal Budget has been handed out and here at the Commune we have gone through it to pull the key points for our café members and other small business members.

While there aren’t any major benefits this time around (which is unfortunate in the current economic environment), there are a few updates for small businesses owner’s worth noting:

  1. Instant Asset Write-Off Extension: Good news! This has been extended for another year. You can claim an immediate deduction on eligible assets costing less than $20,000, as long as they’re installed and ready for use before June 30, 2025. For more details, it’s best to check with your accountant.
  2. Energy Price Relief: You could get a $325 annual electricity rebate if you qualify as a ‘small customer’ in your State or Territory.
  3. Small Business Debt Helpline Funding: This vital service remains available, offering confidential financial counseling and mental health support. For more info or to access the service, visit Small Business Debt Helpline.
  4. Support from the Australian Small Business and Family Enterprise Ombudsman: There’s funding to help small businesses navigate business-to-business disputes through alternative dispute resolution. For resources and tools, visit: https://www.asbfeo.gov.au/

Other things to keep in mind, however we feel will have minimal impact for you:

  1. BAS Refund Retention by ATO: The Australian Tax Office can now hold BAS refunds for up to 30 days (up from 14 days) to review for tax fraud. We suspect this change likely responds to the 2023 TikTok trend promoting fraudulent GST claims.  So, while we don’t see it impacting café’s directly, those who are struggling with cash flow may find this challenging.  But businesses who do have to wait for the refund will be entitled to interest for delayed ATO behavior.
  2. ATO discretion on tax refunds and old debts: The ATO now has the discretion to apply tax refunds against old debts on hold, changing the previous rule from January 1, 2017, which required refunds to be applied against such debts.

If you have any questions or need more information, feel free to reach out. We’re here to support our Coffee Commune Community through these changes.



Being partnered with the Coffee Commune was a logical extension of our business. It is a great opportunity to showcase our equipment range, however, we also see the immense value to the industry of being part of the Coffee Commune’s exceptional training facilities
Fabio Cordovado Director CWE
Labour laws are more and more complex and hard to understand; Through our membership with Coffee Commune, we have constant access to a HR/IR hotline. Quick and Easy.
Phil Johnson Founder and owner Chef
Ecco Bistro
Coffee Commune’s advice, support, and network, helped reduce the red tape, gave us direction, and saved us valuable time.
Sarah Buiso Restaurant Owner of Da Buiso
…if our clients grow, we grow. The Coffee Commune has been invaluable in helping us spread that message.
Vince Monardo Naked Syrups
We are passionate about collaborating with the coffee community to make a real difference for business owners. We look forward to continuing to work with The Coffee Commune.
Matt Allington Partner, Business Services
BDO (Australia)
…we’re passionate about helping businesses identify the things they can be doing to maximise performance.
Alessandro Calabrisello General Manager
Sanremo Coffee Machines Australia