I can't seem to find out exactly how to do this. I've talked my parents into salary sacrificing a laptop but I want to make sure my understanding is correct: Employee purchases Laptop Employee gives tax invoice to employer Employer claims GST on laptop Employee gets reduced salary for x weeks (until inc GST amount is sacrificed from salary) My questions: My parents have their own company, does this mean that x can be any number of weeks? Does there need to be an official written agreement? When putting this into quickbooks, I'm guessing it would just be a employer-paid benefit and ensure that it is not taxable? If the laptop is for me, and not work related for them, does that have implications? Anything else I should be aware of? Thanks From FBT Act... SECTION 58X EXEMPT BENEFITS — PROVISION OF CERTAIN WORK RELATED ITEMS 58X(1) [Exempt benefits] Any of the following benefits provided by an employer to an employee of the employer in respect of the employee's employment is an exempt benefit: (a) an expense payment benefit where the recipients expenditure is in respect of an eligible work related item; (b) a property benefit where the recipients property is an eligible work related item; (c) a residual benefit where the recipients benefit consists of the making available of an eligible work related item. 58X(2) [Eligible work related items] Subject to subsections (3) and (4), each of the following is an eligible work related item: (a) a mobile phone or a car phone; (h) a notebook computer, a laptop computer or a similar portable computer; History 58X(3) [Mobile phones or car phones] A mobile phone or a car phone is only an eligible work related item if the phone is primarily for use in the employee's employment. 58X(4) [Notebook computers or laptop computers] A notebook computer, a laptop computer or a similar portable computer is not an eligible work related item if, earlier in the FBT year, an expense payment benefit or a property benefit of the employee has arisen in relation to another notebook computer, laptop computer or similar portable computer. ==== Since it explicitly states that phones are only work related if they are mainly used for employment, but it doesn't say that for laptops, does that mean a laptop is just deemed work related even if the employee gives it to their child?