This guide is in the process of being updated. Please contact the Knowledge Centre if you require the latest resources. 
 
If you are interested in any of the articles or books below please phone the Knowledge Centre on 1800 809 828 or email knowledge@charteredaccountants.com.au  
 
 
Articles 
 
Salary packaging post-1 July 2006 - is it still effective? Author: POWER Rob. CCH Tax Week: Issue 40 12 Oct 2006 p1-6 
From 1 July 2006 the income threshold has changed and there is now an increasing gap between the FBT rate and the rate of tax paid by most employees. This article looks at whether salary packaging benefits will be of benefit in all circumstances. 
 
Salary survey 
Author: HAYS ACCOUNTANCY AND FINANCE. Charter: Vol 77(8) Sep 2006 p58-59 
Discusses the 2006 Hays Salary Survey - provides a table of salaries 
Email the Knowledge Centre for a copy. 
 
Salary packaging after the 2006/07 budget: the impact of the changes 
Author: LUCAS Elizabeth. Australian Workplace Taxes: Vol 2(2) Aug 2006 p18-19 
The impact of the proposed changes in relation to salary packaging announced in the 2006/07 federal budget are outlined. 
 
FBT and salary packaging update 
Author: INSTITUTE TAX TRAINING AND WRITING TEAM. NSW: Small and Sole Practitioners Conference 14 - 15 June 2006, session 9, 34p [E-version only] 
This paper looks at the few legislative changes and ruling during 2005 in relation to FBT. It also illustrates the effect of the changing thresholds on packaging benefits for a range of circumstances. 
Email the Knowledge Centre for a copy. 
 
A sacrificial offering 
Author: PURDON Andrew. INTHEBLACK: Vol 76(5) Jun 2006 p54-55 
A properly structured and administered salary packaging arrangement is a win/win situation for both employee and employer 
 
Salary packaging is alive and kicking 
Author: SOFRA David;PURDON Andrew. INTHEBLACK: Vol 76(4) May 2006 p68-69 
This article notes that employees will, in all but rare occasions, still be better off salary packaging for such benefits rather than purchasing those benefits from after-tax income. 
 
Current salary packaging trends 
Author: HOCKRIDGE Paul;LUCAS Elizabeth. Australian Workplace Taxes: Vol 1(1) May 2005 p4-5 
This article looks at the latest trends in salary packaging and how to overcome the age-old problem of the administration cost. 
 
What's in the package 
Author: SCHMIDT Lucinda. Charter: Vol 76(1) Feb 2005 p58, 60-61 
This article looks at the pros and cons of salary packaging and the types of items that can go into the salary package. Includes examples. 
Email the Knowledge Centre for a copy. 
 
Salary packaging and the calculation of annual and long service leave entitlements 
Author: STEWART Andrew. Keeping Good Companies: Vol 55(5) Jun 2003 p297-300 
This article looks at the concept of "ordinary pay" in relation to non-wage benefits; total remuneration packages and calculation of leave loadings and decisions on the status of motor vehicles and superannuation contributions. 
 
Salary packaging from the employer's perspective 
Author: WEBB MARTIN PTY LTD. NSW: CA Business Forum NSW 19-22 May 2003, session M13, 65p [065 NSW 2003] 
This paper considers FBT planning and compliance issues from the point of view of the employer. Specifically, the paper looks at the costs and benefits for an employer, the dangers where benefits are provided by arrangers, the rules for different categories of employers, and how to ensure that salary sacrifice arrangements are effective. In addition, compliance issues, record keeping obligations and penalty risks covered. 
Email the Knowledge Centre for a copy. 
 
 
Books 
 
Salary packaging workshop 
Author: GARDINER Andrew. Melbourne: National Tax and Accountants' Association Ltd, 2002. 
Class No : 208 NTA 2002 
 
Salary packaging workshop 
Author: WEBB MARTIN PTY LTD. Sydney: ICAA, 2003. 
Class No : 208 WEB 2003 
 
BAS & GST workshop: FBT and salary packaging workshop: Friday 26 November 2004 
Author: BURKE Sharon. Sydney: ICAA, 2004. 
Class No : 410 BUR 2004 
 
FBT and salary packaging 
Author: FLAHERTY Glynn. Sydney: ICAA, 2005. 
Class No : 410 FLA 2005 
 
Chartered accountants tax atlas - FBT & salary packaging 
Author: INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA. Sydney: ICAA, 2006. 
Class No : 410 INS 2006 
 
Tax update for public practice: FBT and salary packaging update: March 2006 
Author: ICAA TAX TRAINING AND WRITING TEAM. Sydney: ICAA, 2006. 
Class No : 410 INS 2006 
 
NTAA FBT Seminar 2006 
Author: GARDINER Andrew;CANE Steve. Melbourne: National Tax and Accountants Association Ltd, 2006. 
Class No : 410 NTA 2006 
 
 
Last updated: 6 May 2008