1. Travelling Allowances within Australia

Travelling allowances, which are to be treated as indicative upper limits for claiming actual travel expenses, have been adjusted following a ruling by the Australian Taxation Office (ATO) and the new rates are to be effective on and from 1 October 2000 for each group of officers.

Chief Executive Officers and Senior Executive Service Officers paid a total remuneration package of $168,463 pa and above, and Statutory Officers (unless other arrangements are in place) receiving a cash salary of $122,136 pa and above are able to claim actual expenses (not to be paid as allowances) at the indicative upper limits under 'Category A' that are listed in the attached table.

Officers able to claim actual expenses at the indicative upper limits (not to be paid as an allowance) under 'Category B' are listed in the attached table. These rates apply to the following officers:

• all other SES Officers paid a total remuneration package below $168,463 pa;
• Statutory Officers on a cash salary above or equal to $88,308 pa ($90,074 pa from 1 January 2001) and below a cash salary of $122,136 pa

All other officers on a cash salary below $88,308 pa ($90,074 pa from 1 January 2001) are to be paid travelling allowances at the rates under 'Category C' that are listed in the attached table. Refer to Premier's Department Circular No. 2000 - 60 'Review of meal, travelling and related allowances'.

All non-SES officers, including Senior Officers and Skill Shortage allowance employees are eligible to be paid the travelling allowance as specified for 'all other officers' in accordance the Crown Employees (Public Service Conditions of Employment 1997) Award. Actual expenses are paid where reasonably and properly incurred costs exceed the allowance.

Officers in agencies who are covered by enterprise awards/agreements are able to claim the travelling allowance as specified for 'all other officers' unless an agreement specifically excludes the Award.

Part-time members of Government boards

The amounts available to part-time chairpersons and members of Government boards for travel within Australia, depend on the category of the board as categorised in Premier's Memorandum No. 99-3.

Category D - advisory boards will continue to claim actual expenses with an indicative upper limit at the lower public sector rate. The relevant Minister has discretion to decide which rate should apply for members of Category B - governing boards and Category C advisory committees. As the total annual salary of part time board members may not be known to the Minister (the Minister may only be aware of the payments associated with the particular board and not any other work the part time board member may have) it will be necessary to ensure that the board members are aware of the limits set in Tax Ruling 2000/13 and keep any receipts necessary for their tax records.

Meal Allowances for travel not involving an overnight stay for officers have been increased to the following rates:

Description Amount
 _______________________________________________

Capital cities and high cost country centres 
 Breakfast $16.05
Lunch $17.90
Dinner $30.80
________________________________________________

Tier 2 and other country centres (see Table) 
Breakfast $14.30
Lunch $16.40
 Dinner $28.25
________________________________________________

It might be noted that the ATO regards meal allowances for one-day journeys as assessable income for employees and requires these amounts to be taxed and shown on employees' group certificates.

Classes of Air Travel

The entitlement for business class air travel (Premier's Department Circular No. 99-60 Official Travel - Consolidation of Guidelines) has been increased from $86,576 pa to $88,308 pa ($90,074 pa rate from 1 January 2001) and above.

2. Overseas Travelling Allowances

2.1 Less than 35 days in one location

As advised in Premier's Department Circular No. 2000-25 agencies who have officers travelling overseas on official business now need to subscribe directly to ECA Asia Pacific to obtain daily travelling allowances in the currency of the country being visited:

ECA Asia Pacific 
PO Box 230
NORTH MELBOURNE VIC 3051

Email: Kirsten Dale on [email protected] [direct line (03) 9322 3212]
or Kim Maidment on [email protected] [direct line (03) 9322 3229]

The cost of a department subscribing to a global set of the travelling allowance information for the period 30 May 2000 to 30 May 2001 is $753.50. Discounts apply to organisations with limited international travel requirements.

The Premier's Department, due to copyright provisions relating to accessing this information, is no longer able to provide these rates. The Premier's Department will however, continue to advise on overseas travel policy issues.

The remuneration levels for various officers for determining appropriate daily allowance rates are detailed as follows:

Position Category
___________________________________________________________
 
Chief Executive Officers and Senior Executive Department Head Rate
Service Officers paid a total remuneration (Part A - Secretaries of Departments)
package of $168,463 pa and above,
and Statutory Officers receiving a cash salary
of $122,136 pa and above
___________________________________________________________
 
All other Senior Executive Officers paid a total Executive Rate
remuneration package below $168,463 pa, (Part B - Senior Executive
and Statutory Officers on a cash salary of Service Officers)
$88,308 pa and above ($90,074 pa from
1 January 2001) and below a cash salary
of $122,136 pa
____________________________________________________________
 
Officers on a cash salary below $88,308 pa (Part C - Other Officers)
($90,074 pa from 1 January 2001)
____________________________________________________________

When a part-time chairperson or member is required to travel overseas, they are to be paid allowances at the discretion of the relevant Minister, with payment being within the above three (3) categories. Please refer to the possible taxation issues noted in the earlier paragraph - Part-time members of Government boards.

The daily allowance rates are designed to include the cost of meals and incidental expenses but not the cost of accommodation, which is paid on the basis of actual reasonable expenses incurred. Incidental expenses would include, for example, laundry and dry cleaning, taxi fares (other than for official business), newspapers and magazines, private telephone calls and gratuities.

Where the travelling allowance payable to an officer is insufficient to cover actual expenses incurred, the Chief Executive/Minister, where appropriate, may approve the payment necessary to meet those expenses. Justification for the expenses must be in respect of the entire period of travel overseas and not only in respect of particular segments of the journey.

Where an officer's itinerary in Australia or overseas includes 'free meals', for example, meals provided at conferences and seminars, departments are required to make a judgement as to whether an officer's daily allowance should be discounted for such unpaid meals.

For further details please see the Personnel Handbook (October 2000 Electronic edition) website: Chapter 7, Section 13 - Overseas travelling allowances.

2.2 Reduction in daily allowance after 35 days in one location

The daily meal and incidental allowance rates should be reduced to 70 per cent of the daily rates after a person has been in the one location overseas for a period in excess of 35 days.

The intention is that officers should be paid the full daily allowance for the first 35 days. Once, however, an officer is in one set of accommodation then after 35 days their allowance will be reduced.

C Gellatly

Supersedes C95-22, C98-19, C98-104. Superseded by C2001-43
____________________________________________________________

Capital Cities Category A Category B Category C
____________________________________________________________

Adelaide 305.40 218.40 $183.00
Brisbane 375.40 231.40 $191.00
Canberra 305.40 204.40 $164.00
Darwin 305.40 226.40 $183.00
Hobart 305.40 194.40 $159.00
Melbourne 375.40 268.40 $235.00
Perth 375.40 225.40 $196.00
Sydney 375.40 259.40 $218.00
_____________________________________________________________

High cost country centres

Tier 2 country centres Category A Category B Category C

Albany (WA) 193.20 166.20 141.20
Bathurst (NSW)
Bendigo (Vic)
Bright (Vic)
Bunbury (WA)
Carnarvon (WA)
Castlemaine (Vic)
Geraldton (WA)
Gosford (NSW)
Griffith (NSW)
Leeton (NSW)
Northam (WA)
Orange (NSW)
Port Lincoln (SA) 
___________________________________________________________

Other country centres 193.20 154.20 131.20
___________________________________________________________

Daily allowance payable after 50% of the appropriate location rate
35 daysand up to 6 months in the same location - all locations