The ATO has confirmed that the iPad will be treated as the equivalent of a laptop. If it is used to produce assessable income (i.e. for work-related activities) a claim could be made. Any claim will have to be adjusted where there is private use and if the iPad cost more than $300 the work-related proportion would have to be depreciated over its effective life. You should keep a log of work-related use for a period of at least four weeks to determine the proportion that you can claim.