Electronic Diaries & PDAs
Full or Part Time Professional & Academic Staff may salary sacrifice the cost of an Electronic Diary or Organiser.
Mobile phones aren't classified as an "Electronic Diary or Organiser" therefore are not permitted to be salary sacrificed.
- In accordance with HR Policy on salary sacrifice, staff may negotiate only for those benefits that the University has made available. These benefits include an Electronic Diary or Organiser. There is also a limit of one device per FBT Year, 1st April to 31st March. The FBT exemption only applies to work related items that are primarily for use in the employee's employment.
- You can only package the hardware and basic software required to make the unit operational. Items such as keyboards, overlays, and cases cannot be packaged with your equipment.
NOTE: repairs, maintenance and software expenses may not be included with the salary package.
The cost of the Electronic Diary or Organiser will form part of the staff member's salary package thereby reducing their taxable salary. The staff member will be required to purchase the Electronic Diary or Organiser and request reimbursement from their gross salary (the cost of the Electronic Diary or Organiser must be paid in full before seeking reimbursement).
In the case of a Electronic Diary or Organiser the staff member is required to purchase the Electronic Diary or Organiser initially from after-tax salary, the cost of the Electronic Diary or Organiser is deducted from gross salary and passed onto the staff member (in place of the vendor).
1. The cost of the Electronic Diary or Organiser deducted from gross salary (less GST);
Tax saving - by reducing taxable gross salary, the staff member pays less income tax.
Payments to the staff member of the cost of the Electronic Diary or Organiser will be made in one instalment in the next available pay period.
Salary Sacrifice applications must be made within three months from the date of purchase the electronic device was purchased.
In order to salary package an Electronic Diary or Organiser the original receipt, which clearly shows the Electronic Diary or Oraniser must be submitted together with a HR109A Salary Sacrificing Electronic Diary or Organiser Form (RTF) or (PDF) to the Salaries Unit, Human Resources. Please note that a valid tax invoice is required in order to claim the GST component of the cost of the Electronic Diary or Organiser and this will be reimbursed separately, payable directly into your bank account.
If you wish to salary sacrifice an Electronic Diary or Organiser which you are intending to purchase overseas, you will need to declare the Electronic Diary or Organiser to customs on arrival in Australia and obtain the necessary paperwork stating the value of the Electronic Diary or Organiser in Australian dollars and pay any excise tax or GST due on the item. (The cost of the Electronic Diary or Organiser will be calculated at the date of departure from the last overseas port.) This Customs documentation will serve as a fully paid tax invoice and can be attached to the HR109 form and submitted to Human Resources.
If you wish to salary sacrifice a second-hand Electronic Diary or Organiser it must be purchased from a licensed second-hand dealer. You will need to obtain an original receipt, marked paid in full, which clearly shows the Electronic Diary or Organiser. A valid tax invoice is required in order to claim the GST.
It is recommended that prior to purchasing your Electronic device or PDA you carefully read the HR109A application form to see if you are eligible to apply to salary sacrifice the item.
Completed forms are to be sent to the Salaries Unit, Human Resources Dept.