Deloitte Corporate tax partner Stuart Osborne said hardware providers could see an uptake in sales as the higher, up-front tax deductions become more attractive.

"The new depreciation rate will secure deductions which will more appropriately align to the decline in value of the assets with factors such as technological obsolescence," Osborne said.

"For example, a laptop computer purchased after May 9 2006 will attract a deduction of 66.66 percent of its value in the first year of purchase.

"As well as computing equipment, telecommunications equipment providers may also come out ahead.

However, as the effective life of a mobile according to the commissioner is 6.67 years, then even with the budget bonus, the first year write-off on a mobile is 30 percent (from 22.5 percent).