Smart (Smartsalary) provides salary packaging services, allowing employees to maximize their income by packaging benefits such as cars, superannuation, and other expenses into their salary. Their services include administration of salary packages, payment of benefits, and reporting. The target audience is primarily employees and employers seeking to optimize salary structures for tax efficiency. The unique selling proposition is the ease and comprehensiveness of their salary packaging solutions, which simplify complex financial arrangements for both individuals and organizations[2].