1. Travelling Allowances within Australia
Travelling allowances have been adjusted following Taxation Ruling 2002/12 by the Australian Taxation Office (ATO) and the new rates are to be effective on and from 1 July 2002 for each group of officers.

Chief Executive Officers and Senior Executive Service Officers paid a total remuneration package of $178,938 pa and above, and Statutory Officers (unless other arrangements are in place) receiving a cash salary of $129,730 pa and above claim actual expenses (not to be paid as allowances) which are treated as indicative upper limits under 'A' that are listed in the attached table.

Officers who claim actual expenses (not to be paid as allowances) which are treated as indicative upper limits under 'B' are listed in the attached table. These rates apply to the following officers:

• all other SES Officers paid a total remuneration package below $178,938 pa;
• Statutory Officers on a cash salary above or equal to $92,776 pa ($96,487 pa from 1 January 2003) and below a cash salary of $129,730 pa
• All other officers on a cash salary below $92,776 pa ($96,487 pa from 1 January 2003) are to be paid travelling allowances at the rates under 'C' that are listed in the attached table. Refer to Premier's Department Circular No. 2002 - 34 '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 in 'C' in accordance with 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 'Guidelines for board and committee members' appointment and remuneration'.

Advisory committees will continue to claim actual expenses with an indicative upper limit as specified in 'C'. The relevant Minister has discretion to decide which rate should apply for members of governing boards and advisory boards. 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 Taxation Ruling 2002/12 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: (attached)

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) will be increased from the current amount of $91,875 to $92,776 pa and above from 1 July 2002 ($96,487 pa from 1 January 2003).

2. Overseas Travelling Allowances

2.1 Less than 35 days in one location
Chief Executive Officers are reminded that the appropriate Minister must approve all official overseas travel by officers (Premier's Department Circular 99-60).

Agencies who have officers travelling overseas on official business may subscribe directly to ECA International to obtain daily travelling allowances in the currency of the country being visited:

To receive an application form please contact ECA International.

The contact details are:

ECA International
Level 20, 99 Walker Street
North Sydney NSW 2060

Contacts:
Sandra de Wynter [email protected]
Gyllian McNaught [email protected]
Phone: (02) 9911 7799
Fax: (02) 9911 7798

The travel allowance rates for meals and incidentals are calculated using cost of living information from the relevant country. The rates are intended to be a fair and reasonable recompense for the expenses incurred when travelling overseas.

Sets of travel allowance information are compiled by ECA International once a year, usually in July. The cost for a global set of travel rates is $1,457.50 including GST, and for individual countries is $145.75 including GST. The new set of Travel Rates are effective from 23 July 2002.

Agencies who have shared corporate services arrangements should directly contact Ms Gyllian McNaught of ECA International on 9911 7799 to subscribe to the travel rates.

Due to copyright provisions relating to accessing this information, the Premier's Department, is no longer able to provide these overseas travel 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 overseas travelling allowance rates are detailed as follows: (attachment) 

When a part-time chairperson or member is required to travel overseas, the person is 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 website: http://www.dpc.nsw.gov.au 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
Director-General

Attachment

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Superseded by C2003-41