Salary Sacrifice for laptop?
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?