Salary Packaging

Mobile Phone Mobile Phone

The purchase price of a mobile phone can be packaged if it is used at least 50% for business purposes and forms part of your Employer's Salary Packaging Policy. You may not have to pay GST for this benefit.

In the Health and Charities sector this means this benefit may be packaged in addition to the threshold (capped) amount for your Sector, tax free.

Important Note:

This item cannot also be claimed rom the ATO as an income deduction.

Package Requirements

In accordance with ATO legislation, when packaging this item the following rule must be adhered to:

  • It must be used at least 50% for business purposes..
  • The FBT exemption does not apply to accessories

The Mobile Phone benefit will not give rise as a Reportable Fringe Benefit Amount of your annual Payment Summary.

You may not have to pay GST for this benefit. Where GST is payable, your employer is able to claim an Input tax Credit (ITC) – GST refund. This ITC may then be passed back to you, the employee.

Process and Payment Options

Select Mobile Phone, the amount you would like to package and your preferred packaging / payment option, PLUS the number of pays you wish to package this benefit over.

This benefit is packaged once the expense is incurred on the outright purchase of a Mobile Phone.

Substantiation

Mobile Phone Pack Facts

Mobile Phone FAQs