MOP(S) Act employees have access to a range of salary packaging benefits that attracted either no Fringe Benefits Tax (FBT) or a concessional rate of FBT in 2008-2009. Items that may be salary packaged include:
- leased motor vehicles;
- laptop computers;
- electronic diaries;
- mobile telephones;
- airline lounge memberships; and
- contributions to a private ‘complying superannuation fund’ (within the meaning of the Superannuation Industry (Supervision) Act 1993).