Disclaimer

GENERAL INFORMATION AND DISCLAIMER

The information contained on this website is general information only and has been prepared without consideration of your personal circumstances, objectives, financial situation, or needs.

NO FINANCIAL, TAXATION OR LEGAL ADVICE

National Salary Packaging does not provide you with any form of financial advice, taxation advice, legal advice, or financial product advice on the relative merits of salary packaging or novated leasing or on any other basis. The information provided on this website is for general informational purposes only and should not be relied upon as advice.

You should seek independent professional advice from a qualified financial adviser, tax agent, accountant, or legal practitioner before making any decision regarding salary packaging, novated leasing, or other financial arrangements. We strongly recommend you consult with these professionals to understand how salary packaging may affect your personal tax position, employment entitlements, and financial circumstances.

FRINGE BENEFITS TAX (FBT) – IMPORTANT INFORMATION

Fringe Benefits Tax (FBT) is a complex area of taxation law. While some salary packaging benefits may be FBT-exempt or eligible for FBT concessions, National Salary Packaging:

Does NOT guarantee that any particular benefit is FBT-exempt or eligible for FBT concessions
Does NOT provide taxation advice or FBT advice
Does NOT accept responsibility for FBT assessments or rulings by the Australian Taxation Office (ATO)
Cannot guarantee that items claimed as FBT-exempt (such as portable electronic devices) meet ATO eligibility criteria
Cannot guarantee that your salary packaging arrangement will not result in FBT liability

FBT rules, exemptions, caps, and thresholds are subject to change by the Australian Government and may change during an FBT year (1 April to 31 March), sometimes retrospectively. It is your responsibility to:

Understand which benefits are FBT-exempt, concessional, or taxable under current ATO rules
Ensure that items claimed as FBT-exempt meet ALL ATO eligibility criteria
Monitor your benefit values against applicable FBT caps or thresholds (such as PBI or hospital employee caps)
Review your salary packaging elections if FBT rules change
Seek independent professional tax advice if you are unsure about FBT implications

Your employer is primarily liable for FBT on benefits provided to you. However, your employer may have arrangements whereby FBT costs are passed on to you through salary deductions or adjustments. The specific arrangements for FBT liability are set out in your employment agreement or salary packaging agreement with your employer.

ATO Interpretation and Administrative Role

National Salary Packaging administers salary packaging arrangements based on:

information provided by employees and employers
applicable legislation and Australian Taxation Office (ATO) guidance available at the time
employer salary packaging policies.

While National Salary Packaging applies reasonable care when administering salary packaging benefits, we do not determine taxation outcomes or provide rulings on tax law.

Only the Australian Taxation Office (ATO) has authority to determine the taxation treatment of benefits under Australian law.

Accordingly:

the ATO may interpret legislation differently from information provided on this website or through our administration processes
the ATO may determine that a benefit is taxable, not exempt, or subject to different treatment
an employer’s Fringe Benefits Tax (FBT) position may be reviewed or adjusted during an ATO audit.

Where such determinations occur, National Salary Packaging will cooperate with employers and regulatory authorities as required; however, National Salary Packaging is not responsible for any tax reassessment, FBT liability, or adjustment determined by the ATO.

Employees and employers should seek independent professional taxation advice if they are unsure about the tax implications of salary packaging arrangements.

CALCULATIONS AND ESTIMATES

All salary packaging calculations, tax estimates, benefit estimates, FBT calculations, and financial projections provided by National Salary Packaging (whether on this website, in examples, or in relation to your actual salary packaging arrangement) are:

Estimates and approximations based on the information provided to us at the time
Subject to verification and review by you and your employer
NOT a guarantee of your actual tax position, take-home pay, or benefit entitlements
Subject to change based on changes to your circumstances, tax rates, FBT rules, or other factors
Calculations and estimates provided by National Salary Packaging are indicative only and should not be relied upon as guarantees of tax outcomes or financial savings.

The Australian Taxation Office may assess your tax position differently than our calculations suggest. We do not warrant the accuracy or completeness of any calculations, and you should not rely solely on our calculations when making financial decisions.

In all examples provided on this website, PAYG tax rates effective 1 July 2025 have been used, and fees and charges are excluded unless otherwise stated. Tax, benefit, and Medicare levy calculations are approximate and assume no other taxable income is received. HECS/HELP repayments and taxation surcharges are excluded unless otherwise stated. These examples are for illustrative purposes only and have been prepared without consideration of your personal circumstances.

ROLE OF NATIONAL SALARY PACKAGING

National Salary Packaging provides salary packaging administration services on behalf of employers. We are NOT your employer, and we do NOT:

Employ you or have any employment relationship with you
Determine your salary, pay rates, classifications, or entitlements
Interpret Awards or provide legal advice on employment law
Accept responsibility for your employer’s compliance with employment, taxation, or FBT laws
Make employment decisions on behalf of your employer
Authorise payments from your employer’s accounts (your employer or their authorised personnel authorise payments)
Configure or warrant the accuracy of payroll systems
Guarantee compliance with ATO, Fair Work, or other regulatory requirements.

Your employer remains responsible for all employment law compliance, FBT liability, payroll accuracy, and payment authorisation. National Salary Packaging acts as an administrator only.

COMMISSIONS AND REBATES

National Salary Packaging may receive commissions, rebates, fees, or other benefits in connection with some services it provides or arranges to be provided by third parties, including but not limited to novated lease providers, vehicle suppliers, insurance providers, and payment card providers. These arrangements do not affect the cost of services to you and are disclosed in accordance with our legal obligations.

Novated Lease Arrangements and Third-Party Finance

National Salary Packaging may assist in administering novated lease arrangements as part of a salary packaging service. Novated leases are finance agreements between the employee, the employer, and a third-party finance provider.

National Salary Packaging is not the finance provider, lender, or lessor under any novated lease arrangement and does not provide credit or finance.

Where a novated lease is entered into:

• the lease agreement is between you, your employer, and the finance provider
• the finance provider determines the finance terms, approval criteria, and loan conditions
• the finance provider remains responsible for the finance agreement and lease contract.

National Salary Packaging’s role is limited to administering payroll deductions and facilitating payments in accordance with the instructions of your employer and the terms of the lease arrangement.

National Salary Packaging does not guarantee:

• approval of finance
• interest rates or finance terms
• vehicle values or residual values
• tax outcomes relating to the lease
• that salary packaging deductions will always cover lease obligations.

If your employment ends, your salary packaging arrangement changes, or insufficient funds are available, the novated lease may need to be varied, transferred, refinanced, or terminated in accordance with the finance provider’s terms.

National Salary Packaging is not responsible for any financial obligations arising from a novated lease, including:

• lease payments
• early termination costs
• residual payments
• refinancing costs
• vehicle value shortfalls
• finance provider fees or charges.

Employees should review all finance documents carefully and seek independent financial advice before entering into a novated lease arrangement.

Vehicle Insurance Responsibility (Novated Leases)

Where a vehicle is obtained under a novated lease arrangement, the employee is responsible for ensuring that the vehicle is appropriately insured at all times in accordance with the requirements of the finance provider and the lease agreement.

Unless expressly stated otherwise in writing, National Salary Packaging does not arrange, provide, or guarantee vehicle insurance coverage.

Employees are responsible for:

• arranging and maintaining comprehensive motor vehicle insurance for the leased vehicle
• ensuring the insurance policy meets the requirements of the finance provider and lease agreement
• ensuring insurance premiums are paid and remain current
• notifying their insurer and finance provider of any changes that may affect the insurance policy.

Where insurance premiums are included within a salary packaging budget or novated lease running cost estimate, these estimates are provided for budgeting purposes only and do not constitute confirmation that insurance has been arranged or is active.

National Salary Packaging is not responsible for any loss, liability, or financial consequence arising from:

• failure to obtain or maintain appropriate insurance
• lapse or cancellation of an insurance policy
• rejection of an insurance claim
• damage, theft, or total loss of the vehicle.

Employees should review their lease agreement and insurance policy carefully and seek independent advice if they are unsure about insurance requirements.

Electric Vehicle Incentives and FBT Exemptions

Certain electric vehicles may qualify for Fringe Benefits Tax (FBT) exemptions under current Australian taxation legislation, including the Electric Car Discount introduced by the Australian Government.

Eligibility for this exemption depends on several factors, including but not limited to:

• the type of vehicle
• the first retail sale date of the vehicle
• the vehicle’s cost relative to the Luxury Car Tax (LCT) threshold for fuel-efficient vehicles
• applicable legislation and Australian Taxation Office (ATO) guidance at the time.

National Salary Packaging may provide general information regarding potential tax treatment of electric vehicles; however:

• National Salary Packaging does not guarantee that any particular vehicle qualifies for the FBT exemption
• National Salary Packaging does not guarantee that the exemption will remain available for the duration of a lease
• National Salary Packaging does not guarantee that an employee’s personal taxation position will produce a particular financial outcome.

Legislation, government policy, and ATO interpretations relating to electric vehicle incentives may change at any time, including during an existing lease period.

If legislative changes occur, the tax treatment of an electric vehicle benefit may change and may result in:

• FBT becoming payable by the employer
• adjustments to salary packaging deductions
• changes to take-home pay.

National Salary Packaging is not responsible for any financial impact arising from changes to legislation, taxation rules, or government policy relating to electric vehicles or salary packaging arrangements.

Employees should seek independent taxation or financial advice before entering into an electric vehicle novated lease arrangement.

ACCURACY AND COMPLETENESS OF INFORMATION

While all reasonable care has been taken in producing the information on this website, National Salary Packaging does not warrant or guarantee:

The accuracy, completeness, currency, or reliability of any information on this website
That the information is suitable for any particular purpose or appropriate for your circumstances
That the website or its content is free from errors, omissions, or technical problems
That calculations, examples, or estimates are accurate or will match your actual outcomes

Subsequent changes to content on this site may occur at any time without notice and may impact on the accuracy of the information. Information on this website may become out of date due to changes in legislation, ATO rulings, FBT rules, tax rates, or other factors.

LIMITATION OF LIABILITY

To the extent permitted by law, National Salary Packaging (including its directors, officers, employees, and agents) will not be liable for, and you waive any claim against us for:

Any loss or damage (including indirect, consequential, or economic loss) suffered as a result of any inaccuracies, errors, or omissions in the information on this website
Your reliance on general information contained on this website
Any decision you make based on information on this website without seeking independent professional advice
Any change in legislation, tax rates, FBT rules, or government policy that affects your salary packaging arrangement
Any FBT liability, tax assessment, or regulatory penalty relating to your salary packaging benefits
Any calculation errors or differences between estimated and actual tax positions
Any failure of third-party services or products arranged through salary packaging

Nothing in this disclaimer excludes, restricts, or modifies any consumer guarantee, right, or remedy conferred by the Australian Consumer Law or any other applicable law that cannot be lawfully excluded, restricted, or modified. Our liability for breach of any consumer guarantee that cannot be excluded is limited, to the extent permitted by law, to the re-supply of the services or payment of the cost of having the services re-supplied.

PAYMENT AND REIMBURSEMENT SERVICES – ADEQUATE FUNDS REQUIREMENT

National Salary Packaging offers a payment and reimbursement claim facility for salary packaging benefits. IMPORTANT:

Payments and reimbursements can only be processed if adequate funds are available in your salary packaging account at the time of the claim
If there are insufficient funds to meet a payment request, National Salary Packaging will be unable to make the payment, and the payment request will be declined.
If there are insufficient funds to meet a reimbursement claim, National Salary Packaging may make partial payment at our discretion or may decline the claim entirely
You are responsible for monitoring your available balance and ensuring sufficient funds are available before making payment requests or reimbursement claims
National Salary Packaging is not responsible for any consequences arising from declined payments or partial reimbursements due to insufficient funds, including late payment fees, interest charges, or service disruptions.

For full terms and conditions regarding payment services, please refer to the National Salary Packaging Terms and Conditions.

Salary Packaging Balance Responsibility

Employees are responsible for monitoring their salary packaging balance and ensuring sufficient funds are available before making payment requests, reimbursement claims, or using any salary packaging payment card.

National Salary Packaging administers payments based on available funds within the salary packaging account. National Salary Packaging does not guarantee that sufficient funds will be available to meet a requested payment, reimbursement claim, or card transaction.

Where a payment request, reimbursement claim, or payment card transaction exceeds the available balance:

the transaction may be declined
the payment may be delayed
a partial payment may be processed where operationally possible.

National Salary Packaging is not responsible for any loss, fee, interest charge, service disruption, or financial consequence resulting from declined transactions or insufficient available funds.

Employees should regularly review their salary packaging account balance and transaction history through the available portal or account statements.

Salary packaging accounts do not operate as credit facilities, and National Salary Packaging does not provide advances or overdraft services.

TERMS AND CONDITIONS

The supply of salary packaging and novated leasing services (including use of the Salary Packaging Payment Card and Meal Entertainment Payment Card) is subject to:

The National Salary Packaging Terms and Conditions
EML Benefits Terms and Conditions (for payment card services)
Your employer’s Salary Packaging Policy and Meal Entertainment Policy
Your employment agreement with your employer
Where applicable, finance approval (available on application) and finance terms and conditions
Merchant acceptance (for payment cards)

Fees and charges apply to some services. Please refer to our Fee Schedule or contact us for details.

WEBSITE OPERATION AND AVAILABILITY

National Salary Packaging and you (as the website user) cannot guarantee that:

The use or operation of this website will be uninterrupted or error-free
The website is suitable for any particular purpose
The website has any specific performance, functionality, or security features (except as required to be provided by law)
The website will be available at all times or at any particular time
Information submitted through the website will be received or processed

We reserve the right to suspend, modify, or discontinue the website (or any part of it) at any time without notice. We are not liable for any loss or inconvenience resulting from website unavailability or technical issues.

LINKS TO THIRD-PARTY WEBSITES

This website may contain links to third-party websites, products, or services that may be of interest to you. National Salary Packaging:

Does not endorse or recommend any product or service provided by any third party for which links are provided
Is not responsible for the content, privacy practices, or availability of third-party websites
Does not guarantee the accuracy or reliability of information on third-party websites
Is not liable for any loss or damage arising from your use of third-party websites or products

You access third-party websites at your own risk and should review their terms and conditions and privacy policies before using their services.

REGULATORY CHANGES AND ATO GUIDANCE

Taxation law, FBT legislation, employment law, and related regulations are subject to change at any time. Changes may occur:

During a financial year or FBT year
Retrospectively, in some cases
Without advance notic,e National Salary Packaging will make reasonable efforts to update information on this website to reflect material legislative changes; however:
There may be delays in updating information
We do not guarantee that all information reflects the most current law
It is your responsibility to stay informed about changes that may affect your salary packaging arrangement
You should seek professional advice if you are unsure about how regulatory changes affect you

The Australian Taxation Office (ATO) provides guidance, rulings, and determinations on salary packaging and FBT matters. ATO guidance may change over time and may be subject to interpretation. National Salary Packaging does not guarantee that the ATO will accept any particular treatment of salary packaging benefits, even if that treatment is consistent with information on this website or with our calculations.

CONTACT INFORMATION

If you have questions about salary packaging, novated leasing, or our services, please contact:

National Salary Packaging Phone: 1300 882 578

Email: info@nationalsp.com.au Website: www.nationalsp.com.au

For taxation or financial advice, please contact a qualified tax agent, accountant, or financial adviser.

UPDATES TO THIS DISCLAIMER

We may update this disclaimer from time to time to reflect changes in our practices, legal requirements, or other factors. When we make changes, we will update the effective date. We encourage you to review this disclaimer periodically.

Last Updated: 01 July 2025