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  • Work-related items exempt from FBT

    Subject to the limitations below, the following work-related items are exempt from fringe benefits tax (FBT):

    • portable electronic devices such as mobile phones, laptops, tablets, portable printers and GPS navigation receivers
    • computer software
    • protective clothing
    • briefcases
    • tools of trade.

    The FBT exemption is limited to:

    • items primarily for use in the employee's employment
    • one item per FBT year for those that have a substantially identical function, unless it is a replacement item – except that small businesses can provide employees with more than one work-related portable electronic device in an FBT year – even if the devices have substantially identical functions.

    See also:

    Last modified: 29 Mar 2019QC 43869