C1999-41 Taxation of Allowances
Issued: 13 June 2014 by Department of Premier and Cabinet
This AR is archived. No replacements were suggested by the author.
Key information
- Status
- Archived
- Type
- Department of Premier and Cabinet Circular
- Identifier
- C1999-41
- Compliance
- Not mandatory
About
The purpose of this Circular is to advise you of developments in the negotiations with the Australian Taxation Office (ATO) concerning taxation of travel and overtime meal allowances.
Following joint representations by the Premier's Department, Labor Council of New South Wales and the Public Service Association the ATO has confirmed that the following arrangements will apply:
'For the years ended 30 June 1999 and 2000, the ATO will accept without written evidence, claims by New South Wales public sector (NSWPS) employees for expenses incurred up to the amount of travel and overtime meal allowances currently being paid. This ensures that NSWPS employees do not have to satisfy the substantiation requirements in respect of travel and overtime meal allowance expenditure and that NSWPS employers do not have to deduct tax instalments from the allowances. The allowances should be shown in the Allowance box on the employees' group certificates.'
Employees should be advised of these arrangements as soon as practicable to enable them to complete their taxation returns for the 1998/99 income year.
As a result of these developments, the appeal to the Administrative Appeals Tribunal against an earlier Private Ruling given by the ATO in this matter has been withdrawn.
Any enquiries may be directed to Doug Cowell on telephone number (02) 9228 3575.
C. Gellatly
Director-General