How many devices can I salary package?

Usually, you’re allowed to salary package one type of portable electronic device per FBT year (1 April - 31 March). Check with your employer about their policy and which devices are eligible.

Can I salary package a device I've already bought?

Yes, devices bought within the last 12 months can be salary packaged.

Do I need to use my device for work purposes?

Yes, an eligible portable electronic device must be used mainly for work purposes (over 50% of the time) for you to be able to salary package it.

Can I claim for the device in my tax return?

No. If you’re salary packaging a portable electronic device you can’t claim for the same device as a work-related expense in your tax return. This is the same for anything you salary package.

Portable electronic devices

Salary package your laptop, tablet, mobile phone, or other eligible device and you could save hundreds.

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a woman sitting in front of a sofa using a tablet

Tablets, laptops and phones made more affordable

Time for a new tablet, phone or laptop? You may be able to pay for a portable electronic device (PED) from your pre-tax income and save on tax, as long as you use it for work more than 50% of the time and depending on what your employer allows.

New devices or items up to 12 months old

Different employers allow different devices

Must be used mainly for work¹

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Devices

FAQs

Check if you’re eligible

See if your employer lets you salary package this benefit.

Book a call back

For new account setup only.

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Find out more how novated leasing could help you save.

Important information

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

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.

*Discount does not include Microsoft Surface Pro or Apple products. Simply mention that you are a Smart customer in-store to receive the 5% discount.

**Tax savings achieved through salary packaging will depend on your income tax bracket and personal circumstances.

^As per ATO guidelines, portable electronic devices must be used primarily for work purposes (over 50%) to be salary packaged. Generally, you can salary package one portable electronic device every FBT year (1 April–31 March), however, depending on your employer’s policy, multiple devices may be allowed. Visit smart.com.au/salary-packaging-benefits/portable-electronic-device/ and enter the name of your employer for full terms and conditions and eligibility.