The “Out-of-Pocket” Trap
Most IT professionals make the same mistake: they wait for the EOFY (End of Financial Year) sales, buy a $3,500 MacBook or a $2,000 iPhone with their after-tax salary, and then try to claim it back on their tax return.
By doing this, you’ve already lost. You paid the 10% GST, and you paid your highest marginal tax rate on every dollar used for that purchase.
The Smarter Way: Salary Packaging
Salary packaging (or salary sacrifice) allows your employer to buy that tech for you using your pre-tax income. In 2026, for a senior dev or security architect, this is the equivalent of a massive discount.
The Math: A $2,200 Laptop Comparison
| Cost Component | Buying Out-of-Pocket | Salary Packaging (Pre-Tax) |
| Purchase Price | $2,200 | $2,000 (You save the $200 GST) |
| Tax Bracket Impact | Paid with “taxed” money | Paid before tax is calculated |
| Actual Cost to You | $2,200 | ~$1,200 to $1,400* |
*Based on a 37% or 45% tax bracket. The higher your salary, the bigger your “pay rise.”
The “Essential Three” Rule
Under current ATO rules, you can typically package one of each of the following per FBT year (April 1 to March 31), provided they are used primarily for work:
- One Laptop (or portable computer)
- One Mobile Phone
- One Tablet (like an iPad Pro)
Note: For small businesses (turnover under $50m), you can often package multiple similar devices if they are for work use, making this a goldmine for tech-heavy contractors.
How to Action This Tomorrow
- Check your Policy: Ask HR or Payroll if they offer “Salary Packaging for Portable Electronic Devices.”
- Get the Quote: Choose your spec. Ensure you include any “essential peripherals” like a mouse, keyboard, or protective case on the same invoice to maximize the tax-free benefit.
- Timing is Everything: The FBT year ends on March 31. If you want a new phone and a new laptop, buy one before March 31 and the other on April 1 to stay within the “one per year” limit.
FAQ: Salary Packaging for IT Professionals
Q: Do I still own the laptop if I leave the company?
A: Yes. Once the salary deductions are finished (which can be as fast as one or two pay cycles), the device is yours. If you leave early, you usually just pay the remaining balance from your final paycheck.
Q: Can I claim depreciation on my tax return as well?
A: No. Because you paid for the device with pre-tax dollars, you have already received the tax benefit. You cannot “double dip” by claiming depreciation at tax time.
Q: Does it matter if I use the laptop for personal things too?
A: The ATO requires the device to be used primarily for work (generally more than 50%). For most IT pros, proving work use on a high-spec machine is straightforward.
Q: What about GST?
A: This is the “secret” saving. Employers can usually claim back the GST on the purchase and pass that saving on to you. That is an instant 10% discount before you even factor in the income tax savings.
Q: I’m a contractor; can I do this?
A: If you are a PAYG contractor through an agency, most agencies (like Hudson, Hays, etc.) have a salary packaging partner like Smartsalary or Maxxia that handles this for you.