Renting heat presses details 100% prepaid :- $1000 plus gst all models :$300 = delivery  & return and setting up in our rental system $700 = rental , so if your press’s  rental is $$150 a month the $700 prepays then rental for 4 & 1/2 months .The above $ 1000 plus gst can be deducted from the purchase  price of a press  . In respect of rental paid  this prepaid  $1000 is maximum  amount that can be deducted from purchase of a new , secondhand or bigger press .  The purpose of this maximum rental deduction is to allow you to test a press before committing to moving  from renting to purchase without losing the value of the prepayment $1000 plus gst . No rent beyond the rent portion  in the $1000 prepayment amount can be deducted from the purchase price if a press . Rental presses are not available for purchase .