Portable Electronic Devices – What Can I Claim?
Until 31 March 2027, you may be able to salary package one laptop computer and one tablet per FBT year where the device is primarily used for work or business purposes, is allowed by your employer and you provide the required documentation.
What you can claim
- One eligible laptop or notebook computer per FBT year where it is primarily used for work purposes^
- One eligible tablet, such as an iPad or similar device, per FBT year where it is primarily used for work purposes^
- Equipment necessary for the basic operation of the device, such as a mouse, where it forms part of the computer package
- Pre-installed software where it forms part of the overall computer package and there is no separate charge
- Internal upgrades, such as additional memory or storage, where they are completed at the time of purchase
What you can't claim
- More than one laptop and one tablet in the same FBT year
- A desktop computer under this benefit
- Repairs, maintenance, carry cases, sleeves, covers or bags
- Software, gaming software, USB cables, external modems or other external equipment purchased separately from the device that are not necessary for its basic operation
- Internal upgrades that were not completed as part pf the device at the time of purchase
Documentation Requirements
What documents do I need?
You’ll need a receipt or tax invoice that clearly shows the device’s make and model and confirms the item is a laptop, notebook computer or tablet rather than a desktop computer. If the device is leased, lease documents are also required.
What proof of payment can I provide?
Proof of payment may be required if the receipt or tax invoice does not show that the amount has been paid in full. This may include a receipt, bank statement or other payment evidence.
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Examples
Can I salary package a laptop I use mainly for work?
Emily purchased a laptop that is primarily used for work purposes and has not claimed a laptop under this benefit during the current FBT year. A laptop may be an eligible expense when it is mainly used for work or business purposes, so Emily can submit a claim as long as she provides a copy of the tax invoice, along with the proof of payment.*
Can I claim both a laptop and a tablet?
Noah purchased a laptop and a tablet, and both devices are primarily used for work-related purposes. Eligible portable electronic devices may be claimed in the same FBT year, so Noah can submit a claim for one laptop and one tablet as long as he provides copies of the tax invoices along with proof of payment.*
Can I claim a laptop bag or sleeve?
Sophia purchased a laptop bag and protective sleeve to carry and store her work laptop. Carry cases, sleeves, covers and bags are not eligible under this benefit, so Sophia cannot submit a claim for these expenses.*
Can I claim software or accessories bought separately?
Lucas purchased software and accessories separately from his laptop purchase. Separately purchased software and accessories are generally not eligible under this benefit, so Lucas cannot submit a claim for these expenses unless the items are necessary for the basic operation of the device and were included as part of the overall computer package.*