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Yes that is my understanding too - it used to be pretty much unlimited - doctors could salary sacrifice their entire lives ! Some excuse about retaining doctors in the public hospital system or something. Not sure of the details - I only know about it based on some comments made by my...

Yes, there are certain organisations which are exempt from FBT - for example my wife (a nurse at a public hospital) is allowed to package a whole heap of stuff as salary sacrifice, including rent or mortgage repayments (!!!) up to a grossed up value of $17Kpa. Nice ! The rest of us mere...