Salary packaging and your tax return

17 July 2025

While the amount that you salary packaged in the last financial year is not subject to income tax, it may show up on your income statement as a Reportable Fringe Benefits Amount (RFBA).

However, not everyone will see a RFBA on their income statements, as it depends on the type of organisation that you work for and the benefits that you have salary packaged, such as an eligible electric vehicle (EV).

 

What is a RFBA?

A RFBA figure represents the ‘value’ of the salary packaging payments made for the year, which runs from 1 April – 31 March. If the total taxable value of fringe benefits provided to you exceeds $2,000, it will appear on your income statement.

Your RFBA needs to be declared when you lodge your tax return. While it isn’t taxed, it may be used by the ATO and other Government agencies for any income ‘tests’ – for example, HECS/FEE-HELP, Family Assistance or Child Care Subsidy.

To help you understand your ‘Reportable Fringe Benefits’ and interpret your 2024-2025 income statement, select the guide from the list below that best reflects your organisation.

 

Health and hospital Public hospital and ambulance service.	Download here
Not for profit, disability and aged care Public Benevolent Institutions (PBI) including aged and community care, charities and medical research institutes.	Download here
Government, public education and corporate Government organisations, public schools, universities, listed or private corporations including mining, technology and service sector	Download here
Private education and rebatables Non-government, non-profit organisations such as private schools, schools with religious denomination, trade unions or associations.	Download here

 

Further information on Reportable Fringe Benefits can be found on the ATO website.