• Work-related items exempt from FBT

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

    • 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 items that have a substantially identical function, unless the item is a replacement item.

    From 1 April 2016, the exemption extends to small businesses that provide employees with more than one work-related portable electronic device in an FBT year – even if the devices have substantially identical functions.

    You must be a small business for at least one income year that starts or ends in the relevant FBT year.

    Next steps:

    See also:

    Last modified: 11 Jul 2016QC 43869