CONTACT

Contact Us

Portable Electronic Devices

Definition

A portable electronic device is a device that is all of the following:

  • easily portable and designed for use away from an office
  • small and light
  • can operate without an external power supply, and
  • designed as a complete unit.

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.

 Is There a Limit?

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.

Other conditions:

  • The device can be new or second hand, however it must have a valid tax invoice.
  • A printer which is invoiced with the device can be claimed.
  • Preloaded software included in the tax invoice can be claimed.

Benefit does not include

  • Any software or printer purchased and invoiced separately.
  • Any other computer hardware, i.e. briefcase, keyboard or mouse to support the portable device.

Evidence required

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.

Claim Procedure

Go to the Claim Centre and download and complete a Portable Electronic Device Claim Form:

  • Calculate the total amount of your claim and processing request
  • Have the form signed by the authorised representative at your organisation.
  • Attach a copy of the invoice to the claim form.
  • Send your claim to our office:

By Email:

[email protected]

By Fax:

1300 885 470

By Post:

SalaryPackagingPLUS Pty Ltd
P.O. Box 7066
MELBOURNE, VIC 3004

 

 

 

 

 

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.

 

Need Help?

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.

SalaryPackagingPLUS

Level 6, 464 St Kilda Road
PO BOX 7066
Melbourne, VIC, 3004
T: 1300 40 80 46
F: 1300 885 470