Detailed Outline
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(Circluar to all Chief Executives) |
1. Travelling Allowances within Australia Category A applies to Chief Executive Officers and Senior Executive Service Officers paid a total remuneration package of at least $193,105 pa and Statutory Officers (unless other arrangements are in place) receiving a cash salary of at least $140,001 pa. These officers claim actual expenses which are treated as indicative upper limits listed under 'A' in the attached table. Category B applies to officers who claim actual expenses which are treated as indicative upper limits under 'B' and are listed in the attached table. These rates apply to the following officers:
Category C applies to Senior Officers and all other officers on a cash salary below $101,311 pa. These officers 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. 2004 - 18 'Review of meal, travelling and related allowances'. All non-SES officers, including Senior Officers and employees in receipt of a Skill Shortage allowance are eligible to be paid the travelling allowance as specified in 'C' in accordance with the Crown Employees (Public Service Conditions of Employment) Award 2002. 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. 1.1 Part-time members of Government boards Advisory committees will continue to claim actual expenses with a daily 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 2004/19 and keep any receipts necessary for their tax records. 1.2 Meal Allowances for travel not involving an overnight stay for officers have been increased to the following rates: Description Amount
Tier 2 and other country centres (see Table)
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. 1.3 Classes of Air Travel 2. Overseas Travelling Allowances 2.1 Less than 35 days in one location In accordance with Premier's Department Circular No. 2003-5, before an officer is approved to travel overseas on official business, agencies should consult the latest Travel Advice at the Australian Department of Foreign Affairs and Trade website: www.dfat.gov.au 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. Contacts: Jayne Boland 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. The cost for a global set of travel rates remains at $1,485 and for individual countries at $148.50. The new global set of travel rates are effective from 15 September 2004. Please note that from 2005 these rates will be automatically updated and available from 1 July each year. Agencies that have shared corporate services can purchase the rates for use by the shared services business unit. There is no additional cost for this access provided all other copyright provisions are met. Due to copyright provisions relating to accessing this information, the Premier's Department, is no longer able to provide these overseas travel rates. The 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: Position Category All other Senior Executive Officers Executive Rate 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: Chapter 7, Section 13 - Overseas travelling allowances. 2.2 Reduction in daily allowance after 35 days in one location Superseded by C2005-35 A B C |
Overview
Compliance
- Not Mandatory
AR Details
- Date Issued
- Jun 13, 2014
- Review Date
- Jun 13, 2024
- Replaces
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- Replaced By
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Contacts
- Contact
- Contact us
- Phone
- 02 9228 5555
- Publishing Entity
- Department of Premier and Cabinet
- Issuing Entity
- Department of Premier and Cabinet