Laptops & Portable Electronic Devices
Portable Electronic Devices
You may claim an expense reimbursement for eligible FBT-exempt items, such as a mobile phone handset, laptop, or iPad used primarily for business purposes. You may also salary package additional superannuation contributions, up to the threshold of your concessional contributions limit.
All eligible tax-deductible items processed through your salary package exclude the GST component. This means you effectively receive a discount equal to the GST portion of your purchase. The input tax credit for the GST amount is claimed directly by your employer.
A portable electronic device is one that:
• is easily portable and designed for use away from an office environment
• is small and lightweight
• can operate without an external power supply
• is designed as a complete unit
Portable electronic devices include:
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Mobile phone
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Laptop and tablet computers
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Portable printers
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Portable printers
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Calculators
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Portable global positioning system (GPS) navigation receivers
If you purchase an item such as a laptop and wish to include accessories (for example, a mouse), they must be purchased in the same transaction. Accessories bought separately cannot be included in the same claim.
Software, Protective Clothing, and Tools of Trade
The following work-related items are exempt from FBT where they are used mainly for work purposes:
• computer software
• protective clothing
• briefcases
• tools of trade
Only one item of a similar type may be claimed per employee in each FBT year unless the item is a replacement.
How to Process Claim
• You must purchase the item first and then work the required hours for the reimbursement to be processed.
• Claims can be submitted through the online portal as a Portable Electronic Device reimbursement, or via email with the attached PED declaration.
• All three item categories may be salary packaged within the same FBT year, provided they are used primarily for work purposes.
•Once the tax invoice is submitted to the payroll team and approved, the reimbursement will be processed and included in your next payslip, provided you have worked sufficient hours after the date of purchase to cover the cost
Please ensure all documents submitted are valid tax invoices, and that your name is listed as the purchaser for any items costing more than $1,000.
The Fringe Benefits Tax (FBT) year runs from 1 April to 31 March.