o If my employer reimburses me over a two year period for the cost of a notebook, can my employer provide me another notebook to me in the second FBT year as an exempt benefit?
According to ATO ID 2005/149 (Australian Tax Office Interpretive Decision), where there has been an expense payment benefit in relation to a notebook computer earlier in an FBT year, the provision of another notebook computer in that same year will not be an exempt benefit under subsection 58X(1) of the FBTAA. This means that if an employer provides a number of expense payments with respect to one computer, over say a two year period, then another computer cannot be provided as an expense payment benefit or a property benefit in either the first or second year of payments. This is because there has already been expense payments made in each of those years in relation to a notebook computer, notebook computer or similar portable computer. CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. We do not give financial advice about accepting or rejecting a package. You should seek professional financial advice before en
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