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Australian take-home pay

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Salary sacrifice

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Salary packaging sector

How salary sacrifice works & sources

Super sacrifice is agreed before the work, taxed in the fund at 15%, and paid in addition to employer Super Guarantee. Benefit packaging caps depend on your employer's sector.

Australian Taxation Office. Salary sacrificing for employees. Last updated 11 August 2026. Less income before tax, in return for benefits. Not advice.

Australian Taxation Office. Salary sacrificing. Last updated 11 August 2026. Sacrificed super does not meet Super Guarantee. It is extra.

Australian Taxation Office. How to set up salary sacrifice for super. Last updated 29 July 2022. Not assessable, not PAYG, taxed in the fund at 15%.

Australian Taxation Office. What payments are qualifying earnings, Table 14: Salary sacrifice. Last updated 2 September 2026. Sacrificed super stays qualifying earnings. Other benefits do not.

Australian Taxation Office. Fringe benefits tax - rates and thresholds, Table 5: FBT treatment for certain employers. Last updated 20 May 2026. To 31 March 2027: FBT exemption capped at $17,000 for hospitals and ambulance, $30,000 for some others. Rebate of 47% capped at $30,000.

Australian Taxation Office. FBT-exempt organisations. Last updated 19 June 2024. Grossed-up caps: $30,000 or $17,000. A hospital cap wins if both apply.

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