The Australian Government Salary Packaging Guide was last updated in 2012. Recent government changes as to the treatment of salary packaging and any subsequent measures which are to be implemented are yet to be accounted for. This guide will be updated in early 2014 to reflect the government policy once finalised.
Salary packaging is a legitimate way to restructure your remuneration so as to maximise disposable income.
Generally you exchange taxable salary for tax-free of lower-taxed benefits paid by the employer. You agree to forgo or sacrifice the cost to the employer of providing a benefit.
Download the 2012 Australian Government Guide to Remuneration Packaging (457KB, 12 pages)