Overview
You can be reimbursed for 1 laptop purchase each FBT year by your employer with pre - tax dollars.
As a result of the 2008 Federal Budget, laptops may only be packaged if they are "predominantly used for business or work purposes".
Option 1: Purchase a laptop and then submit a Laptop Reimbursement form and you will be reimbursed from your pre-tax wages over the number of pays you request or.
Option 2: Organise a finance arrangement for rent or lease of a laptop and have the payments made from your pre tax wages.
What can be packaged?
A portable computer may be a laptop computer, notebook, or similar type of computer as well as a portable printer.
To qualify as FBT exempt, as contained in various rulings and tax laws, the portable computer and portable printer must have the following requirements:.
Portable Computer:
Relatively small in size
Easily portable
Operated without an external power sourcePortable Printer:
Must be designed for use for a portable computer.
Substantiation
Provide tax invoice/ receipt for reimbursement of expense incurred by the employee for the portable computer/portable printer.


