I'm relatively new to Australia, and in particular to the tax system. It appears from my limited understanding that once per year you can sacrifice salary for a laptop, with no FBT payable. This appears to mean I could buy a laptop with my pre-tax salary (so, assuming I'm on 30% tax rate, that is like a 30% discount). Do any of you know if my understanding is correct, and/or if there are any requirements or other implications? I had a good look at the ATO webpage but couldn't find detailed information. Maybe some of you have had first hand experience?