I started looking at the upper end 2 boiler Breville. "Too much" was relative to the company turnover which just does a few film shoots a year. If I could be bothered to do more (I knock back 1-2 shoots a month on average), then I suppose it could be possible to claim against the higher income.
As
@Daver6 mentions even with a great espresso machine the best improvement you can make is investing in a good grinder. I cannot decide between a single shot grinder (SSG) where you weigh the beans first before running them through or an electronic grind by weight (GBW) or grind by time (GBT) grinder. These latter 2 the beans stay sitting in a hopper above the machine. Some say this is not desirable by some experts say it does not matter if the grinds left in the shute are minimal. I started looking at a Profitec A54 (c.$1300) which has 54mm grind burrs. I am now thinking a Mazzer Mini G (about $2400) with 64mm burrs.
As for the machine, now I am not constrained by what I think I could get away with for tax, I am tossing up between a Profitec 500 (made in Germany by Italian maker ECM), or ECM Technika V PID Profi (c.$4500).
For those looking a a very good entry level machine the importer of Stone is said to be running out stock at close to cost (v.low $2000's)
If you want a good coffee community group have a look at coffeesnobs.com.au. Those interested in trying different beans can opt in for the monthly bean offer when announced.