• Laptop computers

    The provision of a laptop computer to an employee, either as part of a salary packaging arrangement or as part of business operations, is generally considered exempt where the laptop is primarily for use in the employee's employment. However, the payment or reimbursement of the cost of a laptop computer is only exempt if the employee did not receive a previous expense payment or property benefit related to a laptop earlier in the same FBT year, unless it is a replacement item. If an Australian Government entity, that is reimbursing an employee for the cost of a laptop computer over a two year period, provides another laptop computer to the employee during the second year, the provision of the second laptop will not be an exempt benefit, unless it is a replacement item.

    Better practice entities will request employees to certify that they have not already received an exempt expense payment or property benefit in respect of a laptop computer from the entity during that FBT year.

      Last modified: 17 Jul 2012QC 21998