Employees are able to salary package a range of items other than motor vehicle items, in order to maximize their tax effectiveness. This includes laptop computers and PDAs that are used mainly for business use, superannuation contributions and employer operated childcare. These and several other items are completely FBT exempt and may provide employees with significant benefit.
Following the 2008 budget announcement, in house dining and laptop computers and PDAs that are used mainly for
personal use were added to the list of items that attract Fringe Benefits Tax at the full rate and are not beneficial to salary package.
Click here for a list of Items Available To Package