General Information and Disclaimer

The information contained on this website is general information only and has been prepared without consideration of your personal circumstances, objectives, financial situation, or needs. Credit assistance services are provided by Shante Pty Ltd trading as National Salary Packaging (ABN 80 110 261 768, Australian Credit Licence 409538) in accordance with the National Consumer Credit Protection Act 2009 (Cth).

National Salary Packaging does not provide you with any form of financial advice, taxation advice, legal advice, or financial product advice on the relative merits of salary packaging or novated leasing or on any other basis. The information provided on this website is for general informational purposes only and should not be relied upon as advice. You should seek independent professional advice from a qualified financial adviser, tax agent, accountant, or legal practitioner before making any decision regarding salary packaging, novated leasing, or other financial arrangements. We strongly recommend you consult with these professionals to understand how salary packaging may affect your personal tax position, employment entitlements, and financial circumstances.

Fringe Benefits Tax (FBT) is a complex area of taxation law. While some salary packaging benefits may be FBT-exempt or eligible for FBT concessions, National Salary Packaging: • Does NOT guarantee that any particular benefit is FBT-exempt or eligible for FBT concessions • Does NOT provide taxation advice or FBT advice • Does NOT accept responsibility for FBT assessments or rulings by the Australian Taxation Office (ATO) • Cannot guarantee that items claimed as FBT-exempt (such as portable electronic devices) meet ATO eligibility criteria • Cannot guarantee that your salary packaging arrangement will not result in FBT liability FBT rules, exemptions, caps, and thresholds are subject to change by the Australian Government and may change during an FBT year (1 April to 31 March), sometimes retrospectively. It is your responsibility to: • Understand which benefits are FBT-exempt, concessional, or taxable under current ATO rules • Ensure that items claimed as FBT-exempt meet ALL ATO eligibility criteria • Monitor your benefit values against applicable FBT caps or thresholds (such as PBI or hospital employee caps) • Review your salary packaging elections if FBT rules change • Seek independent professional tax advice if you are unsure about FBT implications Your employer is primarily liable for FBT on benefits provided to you. However, your employer may have arrangements whereby FBT costs are passed on to you through salary deductions or adjustments. The specific arrangements for FBT liability are set out in your employment agreement or salary packaging agreement with your employer.

National Salary Packaging administers salary packaging arrangements based on information provided by employees and employers, applicable legislation and Australian Taxation Office (ATO) guidance available at the time, and employer salary packaging policies. While National Salary Packaging applies reasonable care when administering salary packaging benefits, we do not determine taxation outcomes or provide rulings on tax law. Only the Australian Taxation Office (ATO) has authority to determine the taxation treatment of benefits under Australian law. Accordingly: • The ATO may interpret legislation differently from information provided on this website or through our administration processes • The ATO may determine that a benefit is taxable, not exempt, or subject to different treatment • An employer's Fringe Benefits Tax (FBT) position may be reviewed or adjusted during an ATO audit Where such determinations occur, National Salary Packaging will cooperate with employers and regulatory authorities as required; however, National Salary Packaging is not responsible for any tax reassessment, FBT liability, or adjustment determined by the ATO. Employees and employers should seek independent professional taxation advice if they are unsure about the tax implications of salary packaging arrangements.

NSP's website platform includes an AI-powered assistant that may provide general information about salary packaging, benefits, and NSP's services in response to user queries. You acknowledge that: • AI-generated responses are produced automatically and are for general information purposes only. They do not constitute financial, tax, legal, or credit advice and should not be relied upon as such • AI responses may not always be accurate, complete, current, or applicable to your specific circumstances • NSP does not warrant the accuracy of any AI-generated response and is not liable for any loss or damage arising from reliance on AI-generated content • You should always verify AI-generated information with an NSP consultant before making any decisions about your salary packaging arrangement

All salary packaging calculations, tax estimates, benefit estimates, FBT calculations, and financial projections provided by National Salary Packaging (whether on this website, in examples, or in relation to your actual salary packaging arrangement) are: • Estimates and approximations based on the information provided to us at the time • Subject to verification and review by you and your employer • NOT a guarantee of your actual tax position, take-home pay, or benefit entitlements • Subject to change based on changes to your circumstances, tax rates, FBT rules, or other factors Calculations and estimates provided by National Salary Packaging are indicative only and should not be relied upon as guarantees of tax outcomes or financial savings. The Australian Taxation Office may assess your tax position differently than our calculations suggest. We do not warrant the accuracy or completeness of any calculations, and you should not rely solely on our calculations when making financial decisions. In all examples provided on this website, PAYG tax rates effective 1 July 2025 have been used, and fees and charges are excluded unless otherwise stated. Tax, benefit, and Medicare levy calculations are approximate and assume no other taxable income is received. HECS/HELP repayments and taxation surcharges are excluded unless otherwise stated. These examples are for illustrative purposes only and have been prepared without consideration of your personal circumstances.

National Salary Packaging provides salary packaging administration services on behalf of employers. We are NOT your employer, and we do NOT: • Employ you or have any employment relationship with you • Determine your salary, pay rates, classifications, or entitlements • Interpret Awards or provide legal advice on employment law • Accept responsibility for your employer's compliance with employment, taxation, or FBT laws • Make employment decisions on behalf of your employer • Authorise payments from your employer's accounts (your employer or their authorised personnel authorise payments) • Configure or warrant the accuracy of payroll systems • Guarantee compliance with ATO, Fair Work, or other regulatory requirements Your employer remains responsible for all employment law compliance, FBT liability, payroll accuracy, and payment authorisation. National Salary Packaging acts as an administrator only.

National Salary Packaging may receive commissions, rebates, fees, or other benefits in connection with some services it provides or arranges to be provided by third parties, including but not limited to novated lease providers, vehicle suppliers, insurance providers, and payment card providers. These arrangements do not affect the cost of services to you. Full details of any commissions or benefits received by NSP in connection with credit assistance services will be disclosed in the Credit Guide provided to you before credit assistance is provided, in accordance with the National Consumer Credit Protection Act 2009 (Cth).

National Salary Packaging may assist in administering novated lease arrangements as part of a salary packaging service. Novated leases are finance agreements between the employee, the employer, and a third-party finance provider. National Salary Packaging is not the finance provider, lender, or lessor under any novated lease arrangement and does not provide credit or finance. Where a novated lease is entered into: • The lease agreement is between you, your employer, and the finance provider • The finance provider determines the finance terms, approval criteria, and loan conditions • The finance provider remains responsible for the finance agreement and lease contract National Salary Packaging's role is limited to administering payroll deductions and facilitating payments in accordance with the instructions of your employer and the terms of the lease arrangement. National Salary Packaging does not guarantee: • Approval of finance • Interest rates or finance terms • Vehicle values or residual values • Tax outcomes relating to the lease • That salary packaging deductions will always cover lease obligations