From Tim.Wade@Nautronix.com.au Thu Jun 1 14:09:39 2006 X-MimeOLE: Produced By Microsoft Exchange V6.5.7226.0 Received: by frem-exch1.nautronix id <01C68541.F761546A@frem-exch1.nautronix>; Thu, 1 Jun 2006 14:09:39 +0800 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----_=_NextPart_001_01C68541.F761546A" Content-class: urn:content-classes:message Subject: Query? Date: Thu, 1 Jun 2006 14:09:39 +0800 Message-ID: X-MS-Has-Attach: X-MS-TNEF-Correlator: Thread-Topic: Query? Thread-Index: AcaFQfc+oNLbxRaYQm2P8pusmXBJjg== From: "Tim Wade" To: "Carl Gherardi" X-Evolution-Source: imap://nautronix%2fcarl%20gherardi%2fcarl.gherardi@frem-exch1/ ------_=_NextPart_001_01C68541.F761546A Content-Type: text/plain; charset="us-ascii" Content-Transfer-Encoding: 8bit Hi Carl You may know who to direct this to... Can i salery sacrifice a PalmPilot? I was reading this from the ATO... Exempt benefits A number of benefits are exempt from FBT. Expense payment, property or residual benefits arising for the following items commonly provided in salary sacrifice arrangements are exempt benefits. * A notebook computer, laptop computer or similar portable computer. The exemption for portable computers is limited to the purchase or reimbursement of one computer per year per employee. * A mobile phone or car phone. A benefit arising for a mobile phone or car phone will attract the exemption only if the phone is primarily for use in an employee's employment. And I was wondering if it fell into the category of "similar portable device" ? cheers Tim NAUTRONIX LTD MARINE TECHNOLOGY SOLUTIONS Tim Wade Engineer Nautronix Ltd ABN 28 009 019 603 108 Marine Terrace, Fremantle 6160, WA, Australia T: +61 (0) 8 9431 0000 F: +61 (0) 8 9430 5901 W: www.nautronix.com E: tim.wade@nautronix.com.au ------_=_NextPart_001_01C68541.F761546A Content-Type: text/html; charset="us-ascii" Content-Transfer-Encoding: 8bit
Hi Carl
 
You may know who to direct this to... Can i salery sacrifice a PalmPilot? I was reading this from the ATO...
 

Exempt benefits

A number of benefits are exempt from FBT. Expense payment, property or residual benefits arising for the following items commonly provided in salary sacrifice arrangements are exempt benefits.

  • A notebook computer, laptop computer or similar portable computer. The exemption for portable computers is limited to the purchase or reimbursement of one computer per year per employee.
  • A mobile phone or car phone. A benefit arising for a mobile phone or car phone will attract the exemption only if the phone is primarily for use in an employee's employment.
And I was wondering if it fell into the category of "similar portable device" ?
 
cheers
Tim
 

NAUTRONIX LTD
MARINE TECHNOLOGY SOLUTIONS

Tim Wade
Engineer

Nautronix Ltd ABN 28 009 019 603
108 Marine Terrace, Fremantle 6160, WA, Australia
T: +61 (0) 8 9431 0000
F: +61 (0) 8 9430 5901
W: www.nautronix.com
E: tim.wade@nautronix.com.au

 
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