There may have been cheaper deals on this in the past https://www.ozbargain.com.au/node/178230, but I think this is a pretty good price as it includes Office 365 Personal BUT there is also free 12 month's UNLIMITED access at over 25 million WIFI hotspots worldwide (after activation on qualifying devices).
I was in a rush to get my kids that day, so I didn't get a chance to take a photo of the advertisement/sign showing it was on special for $139.
I purchased mine for $122 (after some negotiation) from Harvey Norman @ Domayne Alexandria, 84 O'Riordan St, Alexandria NSW 2015.
From what I can tell, this unlimited WIFI hotspot access by itself is worth at least $25 per month, so I think it's a great deal. There's a special activation card in the box to get this offer.
See link below for more details:
It's not even listed on HN's website. Not sure of stock levels and may only be available at this store.
I've upgraded to Windows 10 and it runs beautifully and I've removed the Windows 8.1 file, leaving at least 14GB available as storage plus another 59GB on tap via microSD.
I know some people will say 1GB RAM isn't enough or there is a buzzing sound from the headphone port, but I can live with these issues, considering it is a full blown Windows 10 tablet PC which can stream to my TV using Microsoft's Wireless Display Adapter and connect Bluetooth keyboards / mice.
Some technical specs:
Operating system: Windows 8.1 with Bing
Memory: 1GB DDR3L
Storage: 32GB eMMC
Processor: Intel Atom Z3735G Quad Core Processor (1.8GHz)
Display: 7 inch diagonal multi-touch IPS wide viewing angle display (1280 x 800)
Battery life: Up to 8 hours
Weight: 0.80 lb
DImensions: 4.36 inch w x 0.39 inch d x 7.59 inch h
Wireless: 802.11b/g/n and Bluetooth 4.0
Product color: Black Licorice
It might qualify for $25 cashback https://www.ozbargain.com.au/node/220499