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Portable Electronic Devices
Laptops, tablets and phones used primarily for work can be packaged as FBT-exempt benefits - saving you the full income tax on the device cost.
Portable devices
1 device
Per FBT year
Which devices can you package?
One of each device type per FBT year - as long as it's primarily used for work.
Laptop / Notebook
Work-use laptops or notebooks - up to one per FBT year. Primarily used for work tasks.
Tablet / iPad
Tablets used for work presentations, reports or communication.
Smartphone
Work mobile phone - where primarily used for calls, email and work apps rather than personal use.
Bluetooth Headphones
Wireless headphones used primarily for work calls, video conferencing or focused work - one per FBT year.
Smartwatch
Smartwatches used primarily for work-related purposes such as notifications, calls and productivity - one per FBT year.
How much could you save?
Try our calculator below or open it in full screen to share with your employees
Open Calculator in Full ScreenSavings Calculator
See exactly what your device will really cost you
Enter your annual salary (tax-free threshold: $18,200)
1 device per FBT year, no set dollar limit
Your Actual Cost vs Retail
Retail Price
$0
You Pay
$0
Save $0
Annual Tax Benefit
$0
0% marginal tax rate
Effective Saving
0%
Off the retail price
Disclaimer: These calculations are estimates only and based on the 2026-27 tax year rates. Actual savings may vary depending on your personal circumstances, income changes, and ATO rules. We recommend seeking independent financial or tax advice before making decisions about salary packaging.
The rules to follow
Device must be primarily used for work purposes
One of each device type per FBT year
No accessories or software can be packaged
Employer provides, pays for, or reimburses the device
Tax invoice or receipt is retained
Small business employers may be able to provide a replacement device in the same year
Common mistakes to avoid
Packaging a device that's mainly for personal use
Trying to package two laptops in the same FBT year
Losing the purchase receipt or invoice
Purchasing privately and expecting reimbursement without correct paperwork
Assuming any electronic device qualifies - gaming consoles, TVs and cameras generally do not
What you'll need: A tax invoice or receipt showing the purchase price. Confirmation from your employer that the device is provided for work purposes. Retain all documentation for at least 5 years.
Disclaimer: General information only. Eligibility for the portable electronic device exemption depends on the nature and use of the device, the employee's role, and current ATO rules. Not financial or taxation advice.
