Salary Packaging

Laptop Computers & Portable Electronic Devices

Description

Eligible staff may salary package the cost of a Laptop and other Portable Electronic Devices, provided it is primarily used for their employment at the University.

What is allowable?

One item of each type per FBT year (1 April - 31 March).

The staff member must be able to substantiate that business use is greater than 50% which is consistent with ATO requirements.

In order to ensure that the University is working within ATO requirements, the following must be adhered to:

• For Academic Staff, the application for salary packaging must be endorsed by the Head of Department and Dean of Faculty; or
• For Professional Staff, the application for salary packaging must be endorsed by the Head of Department and Head of Budget Division

Note: In relation to Mobile Phones, the cost of calls and rental is not included. Only the cost of the handset is permitted as a salary sacrifice item.

Taxation Issues/Status

GST will apply on the purchase price, but is refunded to you at the time the item is packaged.

Substantiation Documentation

You must submit the original receipt and tax invoice for reimbursement of the expense. The purchase must be in your name and specify the purchased item (type, model, etc.).

Form of Payment

• You purchase the Laptop or Portable Electronic Device
• The financial benefit is a reduction in your fortnightly PAYG withhold tax
• The GST amount paid will be reimbursed in the first available pay period

Package Cost

The cost of the item plus a one-off administration fee is $10 is applicable.

How to Apply

Complete the HR32C (.doc) form with required Authorisation's and original Substantiation Documentation and forward to HR Specialist Services, Raymond Priestley Building.