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从2008年5月13日晚7点半起,laptop就不是FBT豁免项目,所以不可以工资包装了。之前的FBT法规是
58X(2) Subject to subsections (3) and (4), each of the following is an eligible work related item:
(a) a mobile phone or a car phone;
(b) an item of protective clothing that is required for the employment of the employee;
(c) a briefcase;
(d) a calculator;
(e) a tool of trade;
(f) an item of computer software for use in the employee's employment;
(g) an electronic diary, a personal digital assistant or similar item;
(h) a notebook computer, a laptop computer or a similar portable computer;
(i) a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer.
之后改成:
Subject to subsection (3), each of the following is an eligible work related item if it is primarily for use in the employee's employment:
(a) a portable electronic device;
(b) an item of computer software;
(c) an item of protective clothing;
(d) a briefcase;
(e) a tool of trade.
所以不必在纠结Ipad是笔记本电脑还是手机,笔记本用于私人用途的不在是豁免,而用于工作的portable electronic device是豁免的,可以包装。不过也有雇主持“工作用的项目该由雇主买”的观点而反对员工包装,最好还是问一下雇主。 |
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