In a previous article we outlined the capacity to salary sacrifice and provide a laptop for school children.

New legislation has now been enacted to restrict that entitlement after 13 May 2008.  The exemption from FBT will now be limited to a listed eligible work related item one only per employee per year.

This means no laptops for school children or where there is (significant?) personal use.  The exemption from FBT only applies where the item is used primarily for work purposes.  Proving this will be up to the taxpayer.

There will be a list provided (on the Australian Taxation Office website?) of eligible items.

Employees who previously acquired notebooks under the old rules will not be able to claim depreciation for the 2009 year.