Can I claim a one off tax deduction or do you need to claim it as depreciation?

2. Can I claim a one off tax deduction or do you need to claim it as depreciation?

The answer to question depends on the price of computer.

If your computer cost under $300, you can claim a one-off, immediate tax deduction for the business use percentage of the purchase price.

If your computer cost more than $300, you can claim the depreciation of your laptop over 2 years and desktop computer over 4 years as per ATO guidelines. Tablets such as ipad etc can be claimable depreciation over 2 years.