Any small business or sole trader with an ABN is eligible, provided you have an annual turnover of less than $10 million.
To claim, purchase the product outright and offset it against your tax bill. You can claim as many products as you want, up to a total of $20,000
Services you can claim include website development, software development, domain names and extra domains, hosting services and mail services
To learn more see here
Disclaimer: This article is not offering tax advice. For tax information and advice, please see your Tax Accountant.