When you're running a business, sometimes things break or need repair, and you have to go and fix the printer, or a piece of machinery that might be busted in the warehouse - what this tax tip suggests is that if you need some repairs or maintenance done on something, if you get them done before 30 June, then we can claim them this financial year. If you wait until next financial year, we claim them the following year.
So let's say you have $10,000 worth of repairs to do on something. The timing of that - this year or next year - might mean up to $3,000 or $4,000 of tax that you don't have to pay for this current financial year. So it's just a suggestion - If it needs to be done, then consider getting it done and paid for before 30 June, so we can claim it sooner.
I don't advocate for spending $1 just for the sake of it, so only get stuff that you're going to need to repair, or you need to spend money on maintenance for over July, August, September and bringing that money forward. But don't just spend willy nilly just because of tax savings. Never spend $1 just to save 40 cents - make sure you're going to be doing it anyway.