Hi Lynda and team! Ian – you are a wealth of information. I don’t have a great deal of factual intel like Ian does, but I do have user experience as I currently have a novated lease for a car via Maxxia so can speak to my experience as a customer but not entirely sure if that is helpful or what you are after. Let me know if you want any details. Heidi 😊 [Frankston City Council]<https://artscentre.frankston.vic.gov.au/Home> Heidi Irvine (she/her) | Head of Audience & Arts Development Frankston Arts Centre >> 27-37 Davey Street Frankston >> PO Box 490 Frankston VIC 3199 Telephone: +61 3 9784 1890 thefac.com.au<http://thefac.com.au> | Heidi.Irvine@frankston.vic.gov.au [FAC Facebook]<https://www.facebook.com/pages/Frankston-Arts-Centre/112866948744431> [FAC YouTube] <https://www.youtube.com/user/FrankstonArtsCentre> [FAC Twitter] <https://twitter.com/the_fac> [FAC Instagram] <https://instagram.com/the_fac> [FAC - Join our eNews] <http://artscentre.frankston.vic.gov.au/about_us/join_our_enews> [FAC Membership] <http://artscentre.frankston.vic.gov.au/your_visit/membership> Frankston Arts Centre is a business unit of Frankston City Council [ARTS_BOX_FAC_S26]<https://artscentre.frankston.vic.gov.au/Home> We acknowledge the Bunurong people who are the traditional custodians of the land on which Frankston Arts Centre stands. We pay our respects to their Elders, both past and present. From: Lynda de Koning via PAC Australia Board <board@ask.paca.org.au> Sent: Tuesday, April 7, 2026 4:48 PM To: Peter Ross via PAC Australia Board <board@ask.paca.org.au> Subject: [PAC Australia Board] Salary Sacrifice expertise and experience Good afternoon members, I hope this week is treating you well. Seeking your expertise and experience with salary sacrifice for staff to inform our initial scoping. If it's something you could possibly assist with, please see details following (otherwise feel free to move on!). We have received a request from a staff member to salary sacrifice their mortgage payments. We're conscious that salary sacrifice can be a significant incentive for staff which we would like to make available to the team in a comprehensive manner should we implement, but we'd appreciate any experience and advice. PACA currently has salary sacrifice in place for Superannuation only which does not attract FBT tax. Maria and I have conducted some initial research that suggests that: * Salary sacrifice payments such a mortgage and car payments attract FBT tax, which is the employer's responsibility with the ATO. * It is possible for the employee and employer to enter into an agreement where the employee part or fully pays the FBT component to the employer with after tax funds (in which case the employee should consider the cost benefits of their request). * PACA is a NFP and registered charity, but we do not have an FBT exemption in place. * FBT exemptions (to a capped amount) only apply for public benevolent institutions and health promotion charities, registered by the Australian Charities and endorsed by the ATO. As such, I don't believe PACA would be eligible. * PACA will incur additional financial management (time) and audit costs in delivering a salary sacrifice program including FBT. Are any members able to provide any advice about the above information, your experience or relevant policies? Many thanks for your assistance, Lynda Lynda de Koning (she/her) General Manager | PAC Australia | +61 (0) 438 860 020 | paca.org.au<https://paca.org.au/> Peramangk / South Australia GMT +9.5 [X]<http://www.apax.org.au> I gratefully acknowledge the Peramangk people, on whose lands I live and work, and recognise their continuing connection to Country. I pay my respects to Aboriginal and Torres Strait Islander cultures, and to Elders passed and present. Always was, always will be. If this email arrives in your inbox out of hours, I don’t expect you to read, action or reply to it outside of your working hours. The information in this email is for the use of the intended recipient only and may contain confidential information. If you have received this email in error, please notify the sender by return email and immediately delete the email and destroy all copies. You must not use, disclose, disseminate, print or copy any part of this message if you are not the intended recipient. Any views expressed in this email are those of the individual sender and may not necessarily reflect the views of Frankston City Council. Electronic mail sent to and from Frankston City Council is automatically scanned for viruses, SPAM and content control and all care is taken. However, Council does not accept liability for any loss or damage caused by any computer virus contained in this email.