cars
property (including goods, real property such as land and buildings, and shares or bonds), and
expense payments (such as the payment of your loan repayments, school fees, child care costs and home phone costs).
Exempt benefits
A number of benefits are exempt from FBT. Expense payment, property or residual benefits arising for the following items commonly provided in salary sacrifice arrangements are exempt benefits.
A notebook computer, laptop computer or similar portable computer. The exemption for portable computers is limited to the purchase or reimbursement of one computer per year per employee.
A mobile phone or car phone that is primarily for use in your employment.
Superannuation
Salary sacrificed superannuation contributions under an effective salary sacrifice arrangement are considered to be employer contributions which, when paid in respect of an employee to a complying superannuation fund, are not fringe benefits.
However, superannuation contributions made for an associate, such as your spouse, are a fringe benefit. Similarly, contributions paid to a non-complying superannuation fund will be a fringe benefit.作者: prowessliu 时间: 26-2-2008 17:20 标题: 雇主应以基本工资（税前、salary sacrifice前）为基数，用9%来计算super 雇主应以基本工资（税前、salary sacrifice前）为基数，用9%来计算super （GUARANTEED CONTRIBUTION)。
Salary SACRIFICE基本上是个人的一种意愿，雇主不应为此减少它应该承担的9%那部分的。
