(a) Beginning of the year or (b) end of the year?
(a) The answer used to be B: because of the half-year rule that places an asset purchase date half way through the year.
This means that when an asset is purchased early in the year you only get a half year, but when you purchase late in the year you actually round up to half a year. However, that is all less important now that we are allowed 100% write off in the first year.
“Allowing the full cost of machinery and equipment used in the manufacturing and processing of goods to be written off immediately for tax purposes, and by introducing the Accelerated Investment Incentive to support investment by businesses of all sizes and across all sectors of the economy.”