Work-related items that are exempt from FBT

Work-related items that are exempt from FBT


There are a number of employee benefits that are exempt from fringe benefits tax (FBT). They include the following work-related items:

  • portable electronic devices (mobile phones, laptops, tablets, portable printers and GPS navigation receivers)
  • computer software
  • protective clothing
  • Briefcases
  • tools of trade

The FBT exemption is limited to items that are primarily for use in the employee’s employment or one item per FBT year for items that have an identical function (unless the item is a replacement item).

From 1 April 2016, the exemption extends to all small businesses that give employees more than one work-related portable device in an FBT year, even if the devices have substantially identical functions.

To be eligible for the exemption, small businesses must be in operation for at least one income year that starts or ends in the relevant FBT year.

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If you believe the matters discussed above are relevant to your business, please contact Darren Smith of our office to discuss further.


Darren is a Chartered Accountant with extensive experience, including working in the big 4 and medium sized firms before becoming a partner of a city based firm in 2000.

He has gained much experience and has extensive knowledge in providing business and taxation advice, superannuation planning, negotiation of sales and acquisitions of businesses and property development. His client base covers a wide range of industry groups.

Darren works with business owners to grow their businesses and create personal wealth within and outside of their business.


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