A portable electronic device is a device that is all of the following:
Examples of portable electronic devices include a mobile phone, iPad or tablet, calculator, personal digital assistant, laptop, portable printer, and portable global positioning system (GPS) navigation receiver.
Salary packaging a portable electronic device is exempt from FBT if the item is primarily for work-related use.
You can salary package only one item per FBT year, unless the item is a replacement item.
An item is a replacement item if the previous item is lost or destroyed, or needed replacing because of developments in technology.
Yes. You can only salary package one item per FBT year, unless the item is a replacement item. An item is a replacement item if the previous item is lost or destroyed, or needed replacing because of developments in technology.
If the salary packaging payments for the device extend over two FBT years, you cannot claim this benefit again within either FBT year.
A copy of the original tax invoice that shows proof of purchase (keep original tax invoice for insurance purposes).
An authorised representative from your organisation must sign the claim form when applying for this benefit to confirm that the device will used primarily for work-related use purposes. If the claim form is not signed by the authorised signatory your claim will not be processed.
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It is necessary to confirm that you acknowledge the compliance requirements of this benefit. Your claim cannot be processed if you and your employer do not sign the declaration or fail to complete the form in full. Incomplete claims will be returned.
If you need help or need more information about salary packaging or novated leasing, please call 1300 40 80 46 or click here to request a call back from one of our experienced consultants.