An optometry practice operating as a company has had two profitable years and has identified significant unmet dry eye treatment demand in its existing patient base. Before 30 June, it invests in the Envision platform and purchases supplementary accessories separately — under $20,000.
The accessories are immediately written off. The platform investment generates a company tax loss that — for eligible companies — can be carried back against prior tax paid, generating a potential cash refund. Envision begins delivering structured, multi-session dry eye treatment programs — creating a new, recurring revenue stream from patients who previously received no clinical intervention.