Smart

Smart provides Salary Packaging services across Australia, administering salary sacrifice arrangements that give employees access to pre-tax benefits.

• Structures salary packaging arrangements using the Employee Contribution Method (ECM), helping employees maximise pre-tax benefit value under current tax rules.
• Supports portable electronic device packaging, permitted where the device is used primarily (over 50 percent) for work purposes.
• Administers Fringe Benefits Tax exempt vehicle packaging for eligible electric and hydrogen cell vehicles, up to the Luxury Car Tax limit set by the Australian Taxation Office.
• Provides vehicle quote and finance support as part of packaging arrangements, drawing on named vehicle and insurance partners referenced on its own site.

Best for: employers wanting an established provider to administer employee salary packaging, including pre-tax benefits and electric vehicle FBT exempt arrangements.

• Arranges novated leases with a 5-year standard lease term, budgeting finance, insurance, servicing, tyres, maintenance and re-registration costs into the quoted price.
• Applies FBT exemption for eligible electric and hydrogen cell vehicles leased through the novated lease structure, up to the ATO Luxury Car Tax limit.
• Coordinates directly with vehicle manufacturers on promotional offers for novated lease customers, as referenced for BYD models on its own site.

Best for: employers offering novated leasing as an employee benefit, including electric vehicle options with FBT exemption.