From 1 April 2016 employers can provide their employees with multiple work-related portable electronic devices, mainly for use in their employment without having to pay Fringe Benefits Tax (FBT).
The example the ATO use, is that you can provide your employee with a laptop and a tablet (which have similar functions) and not pay FBT on either of them. Before this change you would have had to pay FBT on one of them.
The devices included are:

  • laptops
  • tablets
  • calculators
  • GPS navigation receivers
  • mobile phones.


To find out more about FBT please contact Bookkeeping Pros. We are supported by our registered CPA Accountant, who can assist you on all your tax needs.