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Your statements on FBT payable on Salary Sacrificing are not 100% correct. Some things that you can sacrifice income into attract FBT at the full rate (Private Health insurance is one), some attract FBT at concessional rates (Motor vehicles depending on the number of km travelled per annaum)...

Many of you would know of, or have access to schemes that allow you to sacrifice part of your salary into such things as Super, motor vehicles, airline membership, childcare, laptop computers etc. My employer allows me to sacrifice into all of these things, but I was recently looking into other...