Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 7 In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
12 Subsection 136(1)
salary packaging arrangement means an arrangement under which a benefit is provided to an employee if:
(a) the benefit is provided in return for the employee agreeing to a reduction in the employee's salary or wages that would not have happened apart from the arrangement; or
(b) the arrangement is part of the employee's remuneration package, and the benefit is provided in circumstances where it is reasonable to conclude that the employee's salary or wages would be greater if the benefit were not provided.