Are you contemplating purchase of a new vehicle or machinery?
If so, then rather than waiting til the threshold of the next growing season, it may be worth bring your purchase forward a little.
If you make your purchase before end June you may be able to claim the cost (or depreciation) in THIS financial year.
If you account on a CASH basis, then you will need to have paid for it by end June.
If you buy thru a credit card, loan or chattel mortgage, then the item is PAID for, you just ow the finance company/bank.