Eligible Items (other than Portable Electronic Devices)
Who is eligible?
Continuing and fixed term contract staff members appointed under a University of South Australia industrial instrument are eligible to salary sacrifice. Casual staff members are ineligible to salary sacrifice a portable electronic device; please refer to the Salary Sacrifice Guidelines and Conditions for further information.
What are the costs?
A $5 administration fee per claim applies for all eligible items salary sacrificed.
What conditions apply?
The Fringe Benefits Act (FBTAA) prescribes those items that are exempt from FBT or otherwise deductible and any relevant conditions applying.
Exempt items
- Items claimed must be primarily for use in the staff member's employment.
Otherwise deductible items
- Items would normally be claimable via the staff member's income tax return if not salary sacrificed. A signed 'Otherwise Deductible Declaration' from the staff member will be required when claiming membership fees for a work-related professional association and cost in managing tax affairs.
What can I salary sacrifice?
The following items may be salary sacrificed subject to the conditions outlined above.
1. Exempt items
Note: For salary sacrificing car parking fees through Campus Services, please refer to FM Assist for further information.
- Work-related membership fees and subscriptions such as:
• A subscription to a trade or professional journal; or
• An entitlement to use an airport lounge membership.
Note: You may also be eligible for corporate membership and information on this can be found on the Finance website.
- Salary sacrifice gym membership
12-month upfront Gym membership incurred at fitness centres operated by UniSA Sport.
Note: Membership fees incurred at an externally operated gym will be subject to FBT and will NOT be eligible for salary sacrificing.
2. Otherwise deductible items
- Membership fees for a work-related professional association.
- Cost of managing tax affairs.
Note: Restricted to services provided by either:
• A registered tax agent listed on the Tax Practitioners Board's Tax and BAS Agent register staff members are required to provide evidence of the tax agent's registration prior to approval.
• A legal practitioner staff members are required to provide evidence of the adviser's status as a legal practitioner prior to approval.
How does it work?
- The staff member purchases / pays for the item.
- The GST is refunded to the staff member in full.
- The cost of the item is deducted from pre-tax earnings reducing the taxation liability over the minimum number of pays.
What do I do next?
- Read the Salary Sacrifice Guidelines and Conditions
- Attach the original tax invoice and proof of payment to the HRIS 044 form.
- If the salary sacrifice claim is for managing tax affairs or membership fees for a work-related professional association please complete the appropriate declaration on page 2 of the HRIS044.
- Submit the HRIS 044, original tax invoice and proof of payment via the AskPTC Enquiry form.
