This benefit allows you to potentially save on the purchase or rental cost of portable electronic devices (PEDs) used for work. This includes laptop computers, tablets, mobile phones, personal digital assistants and electronic diaries, software, freight to remote locations and accessories bundled with the PED (please note any items listed separately from the main device cannot be salary packaged).
QPS employees can now also salary package approved body worn cameras and/or night vision and range finding binoculars. Please refer to the QPS Fact Sheet for more information.
You could salary package one laptop or portable electronic device per year if it is used primarily for work-related purposes. Payments can be made directly to supplier or as a reimbursement back to you. You can set up a once off payment or regular payments depending on how you use these services. Before salary packaging any of these items, your employer must confirm it is used for work-related purposes more than 50 per cent of the time. To salary package a device and avoid the cost of FBT, you need to keep a daily record of your usage for one month during a three year period after you purchase the device.
For more information on this benefit click here to view the FBT Exempt Benefit Items Fact Sheet.
How do I claim?
- a copy of a valid tax invoice, in your name. For regular direct payments this invoice should include of payments to be made (e.g. weekly, fortnightly, monthly, quarterly) and the regular due date (e.g. 15th of each month)
- proof of payment when claiming reimbursement (e.g. bank/credit card statement, copy of provider’s direct debit confirmation, payment receipt)
- a completed Portable Electronic Devices Declaration from your supervisor.