Login

Portable electronic devices

Your employees could save hundreds in tax each year by salary packaging eligible portable electronics.

Person using salary packaged portable electronic device

Tablets, laptops and phones made more affordable

The Australian Tax Office (ATO) allows salary packaging of certain portable electronic items used for work more than 50% of the time.¹  Employees could save on tax by paying for these from their pre-tax income.

New devices or items up to 12 months oldĀ 
Must be used mainly for work
Potential to save employees hundreds in tax
Person using mobile phone
Devices
Other benefits

Important information

This is general information only. Before entering into any salary packaging or novated leasing arrangement, employees should consider their own objectives, financial situation and needs, and seek appropriate legal, financial or other professional advice based upon their own particular circumstances. The availability of benefits is determined by the employer. Conditions and fees apply. Smartsalary Pty Ltd, ABN 24 096 796 100, a Smart™ company.

1. A portable electronic device can only be salary packaged if it is used primarily (over 50%) for work purposes. Self-education or professional education does not count towards work use.