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Used to but can't do any more even if you use the laptop for work purpose.
If the employee receives a laptop as part of a salary sacrifice arrangement, they are entitled to an income
tax deduction for the decline in value of the asset for the 2007-08 and earlier financial years, to the extent
they use it for a taxable purpose.
The laptop must be purchased, or the contract for purchase must be entered into, at or before 7.30pm on
the 13 May 2008 for the employee to be eligible for the decline in value. If the laptop was purchased, or the contract for purchase was entered into, after 7.30pm on the 13 May 2008, the employee is not entitled to a deduction for the decline in value of the laptop. |
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