Manager Michael Buck says Goondiwindi district's soil moisture profiles are full, even "pretty decent" on country that was cropped over the summer.

As a result of this positive outlook, he says it has become a little easier to sell machinery like combine harvesters.

The evidence rests with the fact the dealership has sold its highest-ever number of headers over a 12-month period, namely an impressive 16 units.

"That exhausted our availability of new headers for the 2009 winter harvest," Mr Buck said.

"This means that potential customers looking to secure a new machine in time for this year's winter harvest will stand to be disappointed."

There's no doubt the Federal Government's 30 per cent tax deduction for equipment purchases made before June 30 of this year played a role in stimulating early sales.

"But once it was combined with full moisture profile, and the planting got under way, then people got pretty serious about taking advantage of the quotes they had been given," Mr Buck said.

"For Chesterfield Australia as a whole, it's shaping up to be one of our better financial years."

Australia's farm machinery industry is still assessing the likely impact of Canberra's decision to further stimulate sales by announcing a 50 per cent deduction – provided annual business turnover does not exceed $2m.

"So I don't think a machinery sales 'black hole' will open up at the end of June," Mr Buck said.

Confidence surrounding the Rudd Government's 50 per cent tax break on new equipment also has resulted in several Case contractors placing multiple unit deals.

In Queensland, for instance, Carsburg Earthmoving recently expanded its fleet with 12 new Case 420 Series 3 skid-steer loaders.

Similarly, Victorian companies like JCR Earthmoving and Ausland Landscapes purchased a fleet of larger Case excavators and two new 420 skid steer loaders, plus a CX50 five tonne excavator, respectively.

"We needed to upgrade some of our older equipment and the government's tax incentives gave us the push we needed to do it sooner, rather than later," Ausland Landscapes' Iain Murray said.