Frequently asked questions

We’re here to help. Below are a range of frequently asked questions, ordered into key sections for your convenience:

 General

  • What is FBT?

    Fringe Benefits Tax (FBT) is a tax that applies to non-cash benefits, such as salary packaging.  Some charitable organisations are exempt from FBT, while others may incur FBT but are eligible for a rebate.

    The rebate for the 2026 FBT year onwards is 47% of the gross FBT payable. This is subject to a cap of $30,000. This effectively means you will pay 53% of the gross FBT up to $30,000 and the full amount for anything over this.

  • What is the difference between pre- and post-tax?

    Pre-tax deductions refers to deducting funds from your salary prior to tax, thereby lowering your taxable income. Post-tax deductions refers to removing funds from your salary after tax.

  • Does AccessPay service all states and territories?

    AccessPay has offices in most capital cities. Our client services team also covers all states and territories to support you and your staff.

Salary Packaging

 Salary packaging

  • What is salary packaging?

    Salary packaging allows you to pay for a range of everyday items using a portion of your pre-tax salary. This lowers your overall taxable income as a result.

  • Is there a maximum amount I can salary package?

    Yes. The maximum amount you can contribute from your pre-tax salary depends on the type of employer you work for. This refers to Fringe Benefits Tax (FBT) limit, cap or threshold. You will pay FBT on any amount over this limit.

    If you work for a qualifying organisation, such as a charity or Public Benevolent Institution (PBI), you can salary package up to $15,900 per year for everyday expenses. Every day expenses may include your mortgage or rent, bills, shopping and petrol. However, if you work for a public or private not-for-profit hospital or the ambulance service, the annual limit is $9,010. Deducting from your pre-tax salary significantly reduces your annual tax bill.

  • What if I don't work full-time?

    It doesn’t matter if you work full-time, part-time or casual, you may still be able to benefit from salary packaging. Due to the Government’s existing tax-free threshold, salary packaging won’t be beneficial to you if you earn less than $18,200. However, if your annual salary exceeds the threshold amount and you pay tax, you may benefit from salary packaging.

  • How will my pay change if I salary package?

    Each pay cycle, your employer will deduct a nominated amount from your salary before tax. They will then send that money to us. We provide this money back to you to pay for the items you have selected, such as your mortgage, rent or daily expenses. It’s still your money and you can still spend it on the things you need, but it’s taken out of your pay before your tax is calculated. The remainder of your salary is then taxed and paid to you as normal. As your salary package amount is taken before tax is applied, you are left with more to spend each pay cycle.

    See how much you can save by using our Salary Packaging Calculator.

  • Can I change my salary packaging once it is set up?

    Yes. You may change your salary packaging allocation but only after setting up your account. You can do this by completing the changes to salary packaging form. Alternatively, call us on 1300 133 697.

  • I work in private education and my employer is classed as a 'rebatable employer.' What does this mean?

    Working for a rebatable employer means that you do pay FBT, but not the full amount. For the 2026 FBT year you will receive a rebate of 47% of the gross FBT payable (up to $30,000). This effectively means you will pay 53% of the gross FBT up to $30,000 and the full amount for anything over this.

  • Will I benefit from salary packaging with my rebatable employer?

    If you work for a rebatable employer you will likely only benefit from packaging living expenses if you earn over $140,000 per year. However, you may benefit from salary packaging a car (also known as a novated lease). This allows you to pay for your vehicle and its running costs from your pre-tax income. This is because the savings are linked to the value of the car rather than your salary.

    See how much you can save by using the Novated Leasing Calculator.

  • How does salary packaging affect my tax return and how does it provide a taxation benefit?

    Salary packaging is a government incentive that allows you to use money that previously would have been paid as tax to pay for the items which you have chosen to salary package. Spending pre-tax dollars from your salary will decrease the stated gross income on your Payment Summary (group certificate).

    In some cases you may incur a Fringe Benefits Tax (FBT) liability, which may show as a reportable Fringe Benefit. The reportable Fringe Benefit may impact on some government payments such as child support payments. It may also impact on HECS debt repayments where these exist.

    In most cases a benefit will still result from salary packaging. We recommend that you speak to a financial expert for specific advice on how salary packaging will affect you.

  • What remote area benefits are available?

    Employees who live and work in an area classified as Remote by the ATO may be eligible to salary package the cost of rent, mortgage interest, residential utilities, holiday transport and property purchase.

    To learn more, view our remote area benefits page or Contact us.

  • Can I salary package car parking?

    Yes. As long as you work for a Public Benevolent Institution and your employer offers car parking as a benefit.

  • How much income can a religious practitioner salary package?

    You may be able to salary package up to 100% of your income if your work involves pastoral duties. This amount would not be subject to an FBT threshold.

  • Does being provided with a company vehicle have an impact on salary packaging?

    Being provided a company vehicle may impact your salary packaging by contributing to the annual threshold. This is because a company car is a fringe benefit. In order to avoid FBT liability, your salary packaging arrangements and car fringe benefit value must remain within the annual threshold. The annual salary packaging threshold is $15,900 or $9,010.

  • What happens to my salary packaging card?

    We recommend you use any remaining funds on your salary packaging card before you start using your AccessPay card. Your card will be cancelled at midnight (AEST) on 29 March and any remaining funds will be automatically transferred to your new AccessPay card on 30 March.

Novated Leasing

 Novated leasing

  • What is a novated lease?

    A novated lease allows you to bundle your finance and running costs into a simple payment deducted each pay day. Not only do you get a new car, but you also benefit from GST and potential income tax savings.

  • What is "residual value" and how is it calculated?

    The residual value is the amount you agree to pay your financier if you decide to purchase the vehicle outright at the end of your lease period. Alternatively, you can refinance the lease (take out another lease).

    The residual value is set by the Australian Tax Office (as per the IT 28 Guidelines) and implemented by Smart as follows:

               Lease Term           Residual Value (%)
    12 months 65.63%
    24 months 56.25%
    36 months 46.88%
    48 months 37.50%
    60 months 28.13%

  • How are my payments calculated?

    To calculate your lease payments we divide your combined individual budgets and finance costs over the term of your plan. You are unable to modify your finance and applicable Fringe Benefit Tax (FBT) amounts. However, your operating budgets are flexible and you can modify them at any time.

  • How much can I save?

    You could save thousands on a new car with huge tax savings on the upfront purchase and ongoing running costs. There are also big savings to made if you choose to lease your existing car. The easiest way to find out how much you can save is to get an estimate using our Smart Novated Lease Calculator.

    The Smart Novated Lease calculator will give you an estimate of the cost of your vehicle and includes running costs. This shows you just how much you could save on your tax.

    After you receive an estimate be sure to request an obligation-free quote as we’ll secure the very best price.

  • What if I already have a vehicle that I want to trade-in? Will the trade-in reduce the finance amount?

    The dealership will refund any trade-in or deposit on delivery of your vehicle. Moreover, it will not affect the finance amount.

  • Is there a limit on the age of a used car for a novated lease?

    Ideally, the car should be no more than ten years old at the end of the lease period. However, this may vary depending on the type of car you want to purchase and its value.

    If you intend to purchase an older car, speak with a Smart consultant before you start looking to see if the car you want will be eligible for a novated lease.

  • Do I have to use the vehicle for business purposes?

    No, you can use the vehicle for personal / recreational purposes. In fact, a novated lease allows employees to purchase a vehicle of their choosing.

  • Is the car registered in my name?

    Yes! A novated lease is just like purchasing a vehicle with a bank loan, so your car is registered to you.

  • What happens at the end of my lease?

    You have a number of options when your lease expires (see below), and whatever you decide, we are here to help make it happen.

    • New vehicle
      Upgrade and salary package a new vehicle.
    • Sell it via our Smart Sell program
      No longer want to keep the car but don’t want the hassle of selling it? We will assist via our Smart Sell Program. Call 1300 144 873 to find out more.
    • Refinance your car
      Refinance your car for another term and continue to enjoy the tax benefits
    • Buy it
      If you’d like to keep you car but don’t want to refinance, you can pay off the remaining amount (also known as residual value).

    It’s important to note that a novated lease is a fixed term loan with fixed term repayments. Therefore, you cannot make additional repayments pay the lease off sooner.

  • What if I want to upgrade my car?

    Ideally, you would pay out your lease and then upgrade your car. The payout figure will depend on the remaining balance, and we recommend waiting until well beyond the halfway point before exiting your lease, so the payout is more in line with the market value of your car.

Salary Packaging and Meal Entertainment card

 Salary Packaging and Meal Entertainment card

  • My card hasn't arrived. How do I access my money?

    You can access the funds added to your card via your plastic card or digital card. If your plastic card hasn’t arrived then add the digital card to your wallet via the AccessPay app and you can start spending straight away.

    You will still need to activate your plastic card when it arrives before you can use it, even if you are already using your digital card.

  • How do I activate my AccessPay card?

    You can activate your AccessPay card via:

    • the AccessPay app
    • your online account
    • visiting this link here or,
    • by calling the card activation line on 1300 146 371 (available 24/7).

  • Can I activate my card on any web browser?

    No, you can’t activate your card on Firefox and Safari. Most web browsers are suitable for activating your card.

  • Why can't I read my PIN after removing the laminate from my letter?

    After you have removed the laminate from the letter, place the tab onto a white background. The pin will now be visible.

  • Can I change my PIN?

    You can change your PIN by clicking here.

  • How do I change the PIN on my AccessPay Card?

    To change the PIN on your Salary Packaging and Meal Entertainment Mastercard follow the steps below:

    1. Go to: https://pin.emerchants.com.au
    2. You will need to enter your 16 digit Card Number, and some personal details to verify your identity
    3. If your details are incorrect, you will need to try again. If your details are still not correct please contact AccessPay on 1300 133 697
    4. On successful validation of your details, a temporary security code will be sent to your registered email address. You will need to enter this to change your PIN. Do not close the web page before you do this, otherwise you will need to start the process again.

  • I've forgotten my PIN. How can I retrieve it?

    Salary Packaging and Meal Entertainment cardholders must have their personal details registered in their AccessPay account. Minimum requirements for applying for a card include name, date of birth, and an email address. If the details are not registered or correctly updated, then you will not be able to verify your identity and/or receive the security code required for the process.

    You can’t retrieve your PIN if you don’t have a registered email address with your AccessPay account. You can update your email address via logging into your AccessPay account online, via the app or by emailing [email protected]

    PIN reveal procedure

    For Mastercard cardholders, you will be able to easily modify your PIN if you forget it.

    VISA Cardholders can retrieve their PIN by visiting https://pin.emerchants.com.au.

    Firstly, you will require your 16 digit Personal Account Number (PAN) along with personal details to verify your identity. Following verification of your identity, you will receive a security number via email. Then you can access your PIN with this security number.

  • What happens if I enter my PIN incorrectly 3 or more times?

    If you enter your PIN incorrectly three times it will block your Salary Packaging and Meal Entertainment Card. This block will automatically lift after 24 hours.

    Even if you notify us, your Card will remain automatically locked until the next day.

  • Why have I been asked to provide identity documents for my salary packaging card?

    Once your salary packaging card balance reaches $5,000 our card provider (EML) will need to validate your identity. This is a requirement under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.

    To validate your identity you may need to provide a copy of the following:

    • Australian Drivers Licence
    • Passport (including full passport number)
    • Australian Medicare Card.

    If we still cannot confirm your identity, you will need to provide a certified copy of the document.

  • How can I check my card balance?

    You can check your card balance in the following ways:

    • Login to your AccessPay account*
      (“Employee Login” button in top right-hand corner).
    • Login to your AccessPay mobile app*
      Available to download on GooglePlay and the Apple App Store
    • Calling the dedicated 24/7 phone line 1300 146 371
      When calling, please have your date of birth and the Primary Cardholder’s subscriber number on hand.

    *Before you can access your account and balances online or via the app, you must register for online access. “Register for online access” here.

    You cannot check your balance at ATMs.

    Please note, the mobile app and online account access will only be available to the AccessPay subscriber and not to partner cardholders.

 Google Pay

 Apple Pay