Whatever benefits you choose to offer, Smart™ makes it simple for you and employees.
From cars to computer software, tools to travel costs, the range of ATO-approved salary packaging benefits you could offer employees is vast – particularly if you partner with Smart.
If there are benefits you're interested in providing which aren't shown here, please get in touch.
Here are some of the main ways you could help employees make big tax savings, depending on your tax status.
Your employees could save thousands with a novated lease, particularly with eligible electric vehicles (EVs).^
As long as they use it mainly for work, employees could salary package a portable electronic device like a new tablet, phone or laptop.¹
Salary sacrificing extra super contributions on top of what you as an employer contribute can help employees save on income tax while building future wealth.
Employees in some industries could save when dining out, whether it’s a special occasion or everyday treat, by salary packaging up to $2,650 for meals and entertainment each Fringe Benefits Tax year (1 April to 31 March).²
Mortgage or rent payments are just some of the everyday expenses staff in some industries could salary package, up to a certain cap³ each Fringe Benefits Tax (FBT) year (1 April - 31 March).
Those who live and work in an area the ATO classes as 'remote'⁴, may be able to salary package house-buying costs, mortgage interest or rent.
The Smart™ Salary Packaging and Meal Entertainment Mastercard is a convenient way to pay, for employees who salary package meal entertainment and/or everyday living expenses.
You could offer most of the benefits below, depending on your tax status.
This is general information only. Before entering into any salary packaging or novated leasing arrangement, employees should consider their own objectives, financial situation and needs, and seek appropriate legal, financial or other professional advice based upon their own particular circumstances. The availability of benefits is determined by the employer. Conditions and fees apply. Smartsalary Pty Ltd, ABN 24 096 796 100, a Smartᵀᴹ company.
The Smart Salary Packaging and Meal Entertainment Card is a prepaid, reloadable Mastercard issued by EML Payment Solutions Limited ABN 30 131 436 532 AFSL 404131. Please consider if this product is right for you. Read the Product Disclosure Statement (PDS) and the Target Market Determination relating to this product before making any decision. Mastercard and the circles design are registered trademarks of Mastercard International Incorporated.
^ Fringe Benefits Tax (FBT) exemption available for eligible electric, plug in hybrid or hydrogen cell vehicles purchased through a novated lease up to the Luxury Car Tax limit ($91,387 in FY 2024-25). Plug-in Hybrid Electric Vehicles will only be eligible for the exemption if the vehicle is delivered, and the vehicle lease commences, before 1 April 2025. Vehicle delivery times are not guaranteed and subject to factors outside of Smart's control. Smart will not be held responsible where vehicles are delivered after 31 March 2025 due to such factors.
