Offtopic: Salary Sacrifice a notebook and a monitor

[Glebe]

Hi everyone,

I've got a tax question, unrelated to property.

Say I can salary sacrifice a laptop per year and not get hit with FBT as per the ATO's position:

http://www.ato.gov.au/print.asp?doc=/content/24632.htm


For example, expense payment, property or residual benefits arising for the following items commonly provided in salary sacrifice arrangements are exempt benefits:

* a notebook computer, lap computer or similar portable computer. The exemption for portable computers will be limited to the purchase or reimbursement of one computer per year per employee


Where can I get the exact wording on this? Because I'm wondering if this could extend to a notebook and external monitor...

I'm thinking an 80cm lcd monitor would be nice...

[Apocalypse]

Hi Glebe

While not an authority on these things, I've read the particular ATO docs that refer to these FBT issues and, while I can't find them at the moment, my understanding is that the laptop FBT exemption is very specific to portable computers, but there is always the "otherwise deductible" provision - if you can claim a deduction for it through your personal tax return you can get it FBT free through salary sacrifice - because ostensibly there is no difference. But if your employer can claim back the GST it could be marginally better via salary sacrifice.

So it's really all about how arguable your position is should the ATO come knocking...can you defend your 80cm LCD purchase? Graphic designer? Desktop publisher?