iPad, Tablet or Laptop

Save On Your iPad, Tablet or Laptop

Each FBT year the cost of one iPad, tablet or laptop can be included in your salary package if it is primarily for use in your employment and forms part of your employer's salary packaging policy.

You may not have to pay GST for this benefit.

When paying for an iPad, tablet, or laptop using pre-tax salary, your taxable income will reduce, resulting in you paying less income tax.

This benefit item is exempt from FBT. In the health and charities sector, this means the benefit may be packaged in addition to the threshold (capped) amount for your sector, tax free.

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Package Requirements

ATO specifies the following rules when packaging an iPad, tablet, or laptop:

It must be used primarily for work purposes. Primary use for work related study is eligible.
Only one laptop computer may be packaged within any FBT year
Only one iPad or tablet may be packaged within any FBT year
When using the reimbursement method, a copy of the tax invoice must be supplied to Remunerator
The FBT exemption does not apply to computer accessories such as printers, external modems and software.

The iPad, tablet or laptop benefit will not give rise as a reportable fringe benefit amount of your annual payment summary.

You may not have to pay GST for this benefit. Where GST is payable for the service, your employer is able to claim an ITC - GST refund. This ITC may be passed back to you, the employee.

Important Note

Items that are salary packaged cannot be claimed as an income deduction as well. By packaging this item, you agree that the 'Portable Electronic Device' was primarily for use in your employment.

Only software included in the cost of the iPad, tablet or laptop can be packaged. Separate or subsequent software purchases may not be included within the salary package.

The following may not be included:

Additional peripherals including:
- Carry case
- Mouse
- Printer
- Batteries
- Additional software
- Freight
- Training/support costs
Repairs and maintenance costs
Extended warranties attracting a separate charge

Substantiation

Payment Options

Reimbursement to Your Nominated Account on Application to Package

On submitting an application to salary package an iPad, tablet or laptop, you must specify:

Over how many pays you wish to salary package this benefit; and
Advise you bank account details to pay funds into.

Evidence Required

Upload invoices/receipts with your application to salary package

Note: By submitting your application, you will agree with a declaration that the 'mobile device' is primarily for business use.

Reimbursement to Bank Account

Reimbursement after your application has been processed:

Remunerator needs to be provided with invoices or receipts before amounts can be paid to your nominated account.

Submit Your Claims For Reimbursement:

Login to your statements area and submit your claims online, together with required substantiation

Evidence Required

Invoices or receipts at the time of each claim (during your package)