A Fully Maintained Novated Lease means the lease payments come out of your pre tax income as well as the operating costs for the vehicle.  Operating costs can include the following;

You decide what operating costs you want for example, you might only choose fuel, comprehensive insurance and registration. The average cost of fuel per month might be $250.00 if you only use $200.00 one month then you will be $50.00 in credit.  You are only charged for what you use.  At the end of the lease you may have a surplus which goes back to you, we do not keep it.

A Non Maintained Novated Lease means only the payments of the lease are salary packaged.  The operating costs are paid by the employee from their post tax income on their own accord.