Dcode Group Blog

FBT and Employee Mobile Devices

Recent statistics from 2015 Internet usage provide the following insights into mobile Internet usage in Australia:

  • 70% of Australians go online with a mobile phone;
  • 50% of Australians go online with a tablet;
  • 68% of Australians access the internet using 3 or more devices; and
  • 23% of Australians access the internet using 5 or more devices.

These numbers confirm a high use of mobile devices, but also that a large number of Australian's use more than one device to connect to the Internet.

A recent post from the Australian Taxation Office (ATO) has now advised that if you wish to provide employees with more than one portable electronic device, you can now do so without incurring additional FBT liabilities.  From 1 April 2016 you can supply employees with more than one work-related portable electronic device without having to pay FBT, including:

  • laptops;
  • tablets;
  • calculators;
  • GPS navigation receivers; or
  • mobile phones.

For more information about these changes, visit the ATO website:

Disclaimer: This article is not offering tax advice.  For tax information and advise, please see your Tax Accountant. Information current as of publication date 21/3/2016


Get updates, tips and industry news delivered directly to you

Written by

Andrew Sirianni

Andrew founded DCODE GROUP with the goal to develop custom software solutions...