Fringe Benefits Tax Assessment Act 1986

Div 13 heading amended by No 139 of 1987.

S 58X(2) substituted by No 49 of 2026, s 3 and Sch 4 item 19, effective 1 July 2026 and applicable in relation to FBT years starting on or after 1 April 2027. S 58X(2) formerly read:

58X(2)
Subject to subsection (3), each of the following is an eligible work related item if it is primarily for use in the employee's employment:

(a) a portable electronic device;

(b) an item of computer software;

(c) an item of protective clothing;

(d) a briefcase;

(e) a tool of trade.

S 58X(2) substituted by No 59 of 2008, s 3 and Sch 1 item 4, applicable to items acquired after 7.30pm, by legal time in the Australian Capital Territory, on 13 May 2008, other than items acquired under a contract entered into at or before that time. S 58X(2) formerly read:

58X(2)
Subject to subsections (3) and (4), each of the following is an eligible work related item :

(a) a mobile phone or a car phone;

(b) an item of protective clothing that is required for the employment of the employee;

(c) a briefcase;

(d) a calculator;

(e) a tool of trade;

(f) an item of computer software for use in the employee's employment;

(g) an electronic diary, a personal digital assistant or similar item;

(h) a notebook computer, a laptop computer or a similar portable computer;

(i) a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer.

S 58X(2) amended by No 77 of 2005, s 3 and Sch 1 items 2 and 3, by inserting " , a personal digital assistant " after " an electronic diary " in para (g) and inserting para (i), applicable in respect of the 2006/07 FBT year and in respect of all later FBT years.

S 58X(3) repealed by No 49 of 2026, s 3 and Sch 4 item 19, effective 1 July 2026 and applicable in relation to FBT years starting on or after 1 April 2027. S 58X(3) formerly read:

58X(3)
An item (the later item ) listed in subsection (2) is not an eligible work related item if, earlier in the FBT year, an expense payment benefit or a property benefit of the employee has arisen in relation to another item that has substantially identical functions to the later item.

S 58X(3) substituted by No 59 of 2008, s 3 and Sch 1 item 4, applicable to items acquired after 7.30pm, by legal time in the Australian Capital Territory, on 13 May 2008, other than items acquired under a contract entered into at or before that time. To avoid doubt, s 58X(3), as substituted, applies where both the later item and the other item referred to are acquired after that time. S 58X(3) formerly read:

58X(3)
A mobile phone or a car phone is only an eligible work related item if the phone is primarily for use in the employee's employment.

S 58X(4) repealed by No 49 of 2026, s 3 and Sch 4 item 19, effective 1 July 2026 and applicable in relation to FBT years starting on or after 1 April 2027. S 58X(4) formerly read:

58X(4)
However, subsection (3) does not apply if:
(a) the later item is a replacement for the other item; or
(b) the later item is a portable electronic device, and the employer is a small business entity, or is an employer covered by subsection (5), for:

(i) the year of income starting most recently after the start of the FBT year; or

(ii) the year of income ending most recently after the start of the FBT year.

Example:

For paragraph (a), the later item would be a replacement for the other item if the other item were lost or destroyed, or needed replacing because of developments in technology.

S 58X(4) amended by No 92 of 2020, s 3 and Sch 3 item 15, by inserting " , or is an employer covered by subsection (5), " in para (b), effective 1 January 2021 and applicable in relation to benefits provided on or after 1 April 2021.

S 58X(4) substituted by No 114 of 2015, s 3 and Sch 3 item 2, applicable in relation to the 2016-17 FBT year and later FBT years. S 58X(4) formerly read:

58X(4)
However, the rule in subsection (3) does not apply if the later item is a replacement for the other item.

Example:

The later item would be a replacement for the other item if the other item were lost or destroyed, or needed replacing because of developments in technology.

S 58X(4) substituted by No 59 of 2008, s 3 and Sch 1 item 4, applicable to items acquired after 7.30pm, by legal time in the Australian Capital Territory, on 13 May 2008, other than items acquired under a contract entered into at or before that time. To avoid doubt, s 58X(4), as substituted, applies where both the later item and the other item referred to are acquired after that time. S 58X(4) formerly read:

58X(4)
A notebook computer, a laptop computer or a similar portable computer is not an eligible work related item if, earlier in the FBT year, an expense payment benefit or a property benefit of the employee has arisen in relation to another notebook computer, laptop computer or similar portable computer.

S 58X(5) repealed by No 49 of 2026, s 3 and Sch 4 item 19, effective 1 July 2026 and applicable in relation to FBT years starting on or after 1 April 2027. S 58X(5) formerly read:

58X(5)
An employer is covered by this subsection for a year of income if:
(a) the employer is not a small business entity for the year of income; and
(b) the employer would be a small business entity for the year of income if:

(i) each reference in Subdivision 328-C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $ 10 million were instead a reference to $ 50 million; and

(ii) the reference in paragraph 328-110(5)(b) of that Act to a small business entity were instead a reference to an employer covered by this subsection.

S 58X(5) inserted by No 92 of 2020, s 3 and Sch 3 item 16, effective 1 January 2021 and applicable in relation to benefits provided on or after 1 April 2021.

S 58X inserted by No 145 of 1995.