ARTICLE · 24 JUNE 2008

Tougher FBT Rules For Laptop Computers Clarified

Moore Australia

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The Treasurer announced as part of the 2008 Federal Budget the Government's intention to make a number of changes aimed at improving the integrity of FBT law.

AustraliaTax

Kimberley Baran

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The Treasurer announced as part of the 2008 Federal Budget the Government's intention to make a number of changes aimed at improving the integrity of FBT law, specifically proposing to limit the FBT exemption for eligible work-related items to items used "primarily for work-related purposes". The proposal will see numerous items affected including: laptop computers, personal digital assistants, briefcases, and tools of trade. In a related measure, the Government will also disallow employees from claiming a deduction for depreciation of such items. This will end a double benefit that was previously available, as discussed below.

The Tax Laws Amendment (Budget Measures) Bill 2008 ("the Bill") was introduced into Parliament on 27 May 2008 and proposes to minimise the list of exempt eligible work related items to only include the following items

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