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© 2026 Information on this page has been prepared by Smartsalary Pty Ltd for general information purposes only, without considering any individual circumstances. Smartsalary Pty Ltd and the South Australian Government recommend that before acting on any information or entering into a salary packaging arrangement and/or a participation agreement with your employer, you should consider your objectives, financial situation and needs and take the appropriate legal financial or other professional advice based upon your own circumstances. © 2026 Smartsalary Pty Ltd (ABN 24 096 796 100), a Smart™ company.