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Notes Online Home 2014 FBT What’s new for FBT in 2014
New rules create compliance nightmare for employers providing iPads, Tablets, etc.
In this section of the seminar notes we discuss the latest changes involving employers providing iPads, Tablets and other work related items. In particular, we cover the following broad topics:
- Dangers for portable electronic devices primarily used for work-related self-education purposes
- Providing multiple items to an employee in the same FBT year – the ‘substantially identical functions’ test
- Dealing with accessories, upgrades and extended warranties for portable electronic devices