• Home/desktop computer

    This is an expense payment fringe benefit and the taxable value is the amount you reimburse or pay.



    Even if the computer is used for work, the taxable value can't be reduced under the otherwise deductible rule. This is because the computer is depreciated, not claimed as a one-off deduction in the year it was purchased.

    End of attention
      Last modified: 20 Jan 2014QC 17823