Terms and conditions


  • The calculator illustrates the impact on your after-tax income and your compulsory SASS contributions over one financial year if you were to salary sacrifice into SASS (i.e. make some or all of your compulsory personal contributions from before-tax salary rather than from after-tax salary). It also indicates how much of the Commonwealth Government Super co-contribution entitlement you may be eligible for, based on your income and the level of personal after-tax contributions that you make to SASS during the year.
  • The calculator is prepared by SAS Trustee Corporation (STC) for members of SASS. It is not an advertisement or promotion of SASS and is not a substitute for professional financial advice.
  • The calculator is not designed to help you make decisions about salary sacrifice contributions to other funds. Any additional salary sacrifice contributions must be paid into another superannuation scheme of your choosing.

No substitute for professional advice

  • The calculator is intended for educational and information purposes only and does not constitute a recommendation or statement of opinion about the benefits of salary sacrificing your compulsory personal contributions to SASS. For this reason you should not make any decision on the information provided without first consulting a licensed, or appropriately authorised, financial adviser.
  • The results from the calculator rely on certain assumptions which are stated in the 'Notes and assumptions' section. Whilst STC believes these assumptions to be reasonable, some may not apply to you and accordingly individual results may differ.


  • The calculation does not allow for additional tax that may be payable on contributions that exceed the concessional or non-concessional contribution caps.
  • The calculation does not take into account Division 293 tax on concessional contributions for members earning over $250,000.
  • No allowance has been made for the Medicare Levy or the Medicare Levy Surcharge. The Medicare Levy is normally 2.0% of your taxable income although certain low income earners may be exempt or pay a lower rate. The Medicare Levy Surcharge is calculated at a rate of 1% to 1.5% of taxable income and may be in addition to the Medicare Levy, payable by individuals and families on higher incomes who do not have private patient hospital cover. As a result of this limitation your actual take home pay and your actual take home pay plus super may be less than shown above.
  • The calculation does not take into account the Low Income Tax Offset of up to $700 which applies to incomes below $66,667 and is phased out for incomes between $37,500 to $66,667.
  • The calculation does not take into account your entitlement, if any, to a Low Income Superannuation Tax Offset (LISTO). You may be entitled to up to $500 LISTO if your adjusted taxable income is $37,000 or less in the 2023-24 financial year.