Laptops
Laptops and other portable electronic devices such as mobile phones, PDAs and electronic diaries are exempt from Fringe Benefits Tax (FBT) if they are used primarily for work.
This means you may salary package one of these items each FBT year (1 April – 31 March) and pay for it with your pre-tax salary.
You can either buy your laptop outright or on credit and claim reimbursement, or rent it and then salary package the payments.
