Uniting Church advise:

Q.  How much can you salary sacrifice to your MEA account?
PAYG is to be deducted from the taxable portion of the stipend (70%).
The remaining 30% (or up to 30%) can be placed into the MEF and is not taxed.

Q. What can be claimed from the MEA Account?

All expenses may be paid from a Minister’s Expense Facility, except for the following:
o Fines or penalties imposed by Federal, State or Local Government such as traffic infringement notices;
o Taxation levies, (including payment for the preparation of annual returns);
o Child support or other Centre Link payments;
o Offerings and donations to Deductible Gift Recipients;
o Tax deductible costs (ie payments from these accounts cannot be used as tax deductions); and
o Cash withdrawals;

The use of the MEF allows those in ministry to so order their finances that may either be claimed through their MEF account or through their taxation return.

Q.  Can the balance of the Ministry Expense Account be paid out to the minister when leaving position?

The minister can produce invoices & receipts to make claims against the MEA account to clear the balance.
If a cash payment is made it becomes taxable income.  Uniting Church ministers are required you to draw on the balance and close the account.