This is relevant where you are employed and can have the ability salary sacrifice laptop costs, mobile phone bills or superannuation. Salary sacrifice means that you reduce the amount of your taxable income, thereby reducing the amount of tax you pay. Employees of public hospitals and public benevolent institutions have greater flexibility with what can be salary sacrificed eg mortgage. Rabbi’s, priests and other pastoral workers have an even greater ability to reduce tax payable by accessing “Exempt Fringe Benefits” as defined under Section 57 of the Fringe Benefits Tax Assessment Act 1986. Exempt Fringe Benefits are specifically excluded from the Centrelink definition of income and thereby recipients of family benefits may increase the amount they receive by packaging their salary.