Home Forums Business Taxation SME Salary packaging for portable electronic devices – is there any case law ?

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      Hello, I wonder if there is any case law available on ‘primarily for use in the employee’s employment’ requirement in section 58X of the FBT Act. In particular, I noted that ATO recently recongnised smart watches as portable electronic devices and so some of our employees puzzled me with requests to salary sacrifice them.

      (In fact I am using my smart watch quite a lot to check emails / text sitting while in the meetings without having my phone on the table – quite a blessing but I wouldn’t dare to say it for primarily work use. )

      Any guidance is appreciated.



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