The amount you salary package is never subject to income tax. That is the tax law. However, what you earn is also relevant for other purposes such as Centrelink Payments (eg. Family Tax Benefit A and B), HELP repayments, child support payments and Medicare Levy Surcharge.
In summary, salary packaging
Since 1 April 2016, Holiday Accommodation (venue hire) and Meal Entertainment have been reportable fringe benefits.
For example, if you salary package the maximum benefit ($2,650) the reportable value is $5,000 ($2,650 x 1.8868). A value will first appear on your 2016/2017 Payment Summary.
For more information, download a fact sheet.
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