1. Travelling Allowances (maximum amounts claimable) within Australia
Travelling allowances have been adjusted following Taxation Determination 2007/21 by the Australian Taxation Office (ATO) (see attached Table). The new rates are effective on and from 1 July 2007 and apply as follows:

Category A applies to Chief Executive Officers and Senior Executive Service Officers paid a total remuneration package of at least $213,794 pa and Statutory Officers (unless other arrangements are in place) receiving a cash salary of at least $155,001 pa. These officers can only claim actual expenses, with receipts, up to the maximum daily amount in column 'A' in the table.

Category B officers (unless other arrangements are in place) can only claim actual expenses, with receipts, up to the maximum daily amount in column 'B' in the table. These maximum amounts apply to the following officers:

• all SES Officers paid a total remuneration package below $213,794 pa; and
• Statutory Officers on a cash salary of at least $118,519 pa and below a cash salary of $155,001 pa.

Category C of the attached table applies to Senior Officers and all other officers on a cash salary below $118,519 pa., including employees in receipt of a Skill Shortage allowance.

These rates are the same as those in Department of Premier and Cabinet Circular No. 2007-37 'Review of Meal, Travelling and Related Allowances'.

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
Part time chairpersons and members of government boards and committees are not eligible to claim travel allowances but may claim actual expenses, with receipts, up to the maximum daily amount in the attached table.

Advisory committee members may claim actual expenses, with receipts, up to the daily maximum amount in column 'C' in the attached table. The relevant Minister has discretion to decide which rate should apply for members of governing boards and advisory boards. (See Premier's Memorandum No. 2004-10 'Guidelines for NSW Board and Committee Members: Appointments and Remuneration').

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

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 Business Class Air Travel within Australia
Chief Executive Officers, SES Officers and Senior Officers may fly business class for certain long distance travel within Australia. (For details see Premier's Department Circular No. 2005- 03 'Official Travel within Australia and Overseas').

2. Overseas Travelling Allowances

2.1 Less than 35 days in one location
The appropriate Minister must approve all official overseas travel by officers (Premier's Department Circular No. 2005-03).

Before approving 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 (See Premier's Department Circular No. 2003-05)

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 Pty Ltd
Suite 8.06, 6A Glenn St
Milsons Point NSW 2061
Telephone No. (02) 8923 5400

Contacts:
Sarah Franklin
email: [email protected]
Michelle Inns
email: [email protected]

The travel allowance daily rates are calculated using cost of living information from the relevant country. They take account of the cost of meals and incidentals. Travel allowance information is compiled by ECA International once a year. The cost of obtaining a global set of travel rates from ECA is $1,518 (includes GST) and for individual countries at $151.80 (includes GST). The new global set of travel rates are effective from 1 July 2007.

When purchasing rates from ECA, agencies should only purchase the DFAT (Department of Foreign Affairs and Trade) approved travel allowance rates. Where agencies are required to calculate a Department Head daily rate they will need to apply a loading of 33% on the SES daily total rate.

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.

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

When a part-time chairperson or member is required to travel overseas, the relevant Minister will determine the level of the daily allowance payable within the above three categories.

The daily allowance rates are designed to include the cost of meals and incidental expenses but not the cost of accommodation, which is based on reasonable cost. Incidental expenses covered in the allowance, e.g. 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, the Chief Executive/Minister may approve the payment necessary to meet those expenses. This arrangement applies for the entire period of travel overseas and not 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 must consider whether an officer's daily allowance should be discounted for such unpaid meals.

For further details please see the Personnel Handbook on this website: Chapter 7, Section 13 - Overseas travelling allowances.

2.2 Business Class Air Travel (Overseas)
Chief Executive Officers,SES Officers and Senior Officers may fly business class for all overseas travel.

2.3 Reduction in daily allowance after 35 days in one location
The daily meal and incidental allowance rates are reduced to 70 per cent of the daily rate after 35 days in the one overseas location.

Robyn Kruk
Director General

Download a word version of C2007-38

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