o If my employer refuses to let me enter into a salary sacrifice arrangement, can I make a claim for the notebook when I lodge my tax return?
Salary sacrifice is an arrangement between an employer and an employee and not with the Australian Tax Office. Under such an arrangement you agree to forgo part of your future entitlement to salary or wages in return for a benefit (e.g.a notebook) of a similar value. If your employer refuses to let you salary sacrifice, you can not claim this benefit when lodging your tax return. You can however claim a deduction on work related expenses depending on your situation*. For some employers, entering into such agreements can put an added strain on payroll systems and create tax compliancy issues. This may cause them to evaluate the costs to the employer (soft costs) in comparison to the benefits and flexibility for the employee. *We do not give financial advice about accepting or rejecting a package. You should seek professional financial advice before entering a salary sacrifice arrangement of any kind or consult the Australian Tax Office.
