Laptop/Notebook Computers

Employees may package one Laptop/Notebook computer per FBT year (1 April to 31 March), as long as that computer is going to be primarily used for business purposes. Employees will be required emaila  justification on how and why the laptop will be used primarily for business use and sign a statement declaring that primary business use.

Only items purchased in Australia can be packaged, and a valid tax invoice will need to be supplied for the reimbursement to take place.  Reimbursement will be either as an up front amount (if the value is less then $550) or in fortnightly instalments, depending on the value of the claim.  Up front reimbursements are made directly to the employees bank account, and instalments are made via the payroll system.

The savings (after packaging fees) that may be obtained through salary packaging this particular benefit is determined by your taxable income:

$6,001 to $30,000 - 22%
$30,001 to $75,000 - 36%
$75,001 to $150,000 - 45%
$150,000+ - 50%