that is because public benevolent institutions and health promot

public hospitals, non-profit hospitals have $17,000 exemption.

religious institutions and some other organisations also have $30,000 FBT exemption.

people working in those industries can benefit from salary sacrifice even though your salary might be low.

for people not working in those industries, unless you have a high salary, otherwise salary sacrifice might not to your benefit, as the current FBT rate is 46.5%.

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