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12 Apr 2023

Are accssories to an ipad - apple pencil, attachable keyboard, headphones eligible for S/S FBT exemption. ie, do they meet the designed as a complete unit clause?

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778 views
1 replies

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Most helpful reply

AnitaATO(Community Support)Community Support
14 Apr 2023

Hey @GregLoeckenhoff,


Unfortunately, they don't meet the complete unit clause as they're accessories that you buy to go with the complete unit (iPad).


Examples of a complete unit is:


  • mobile phones
  • laptops or tablets
  • GPS navigation systems
  • portable printers
  • Calculators


You can read more about Fringe benefits tax and a guide for employers and exempt benefits on our website.


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Are accssories to an ipad - apple pencil, attachable keyboard, headphones eligible for S/S FBT exemp | ATO Community