1. Travelling Allowances within Australia

Travelling allowances have been adjusted following Taxation Determination 2008/18 by the Australian Taxation Office (ATO) (see attached Table).  The new rates are effective from 1 July 2008 and apply as follows.

Category A applies to Chief Executive Officers and Senior Executive Service (SES) Officers paid a total remuneration package of at least $220,829 pa; and Statutory Officers (unless other arrangements are in place) receiving a cash salary of at least $160,101 pa. 

Category B applies to all SES Officers paid a total remuneration package below $220,829 pa; and Statutory Officers (unless other arrangements are in place) on a cash salary of at least $123,260 pa and below a cash salary of $160,101 pa.

The above officers can only claim actual expenses, with receipts, up to the maximum daily amounts in Category ‘A’ or ‘B’ in the ATO Table.

Note: Category C of the ATO Table applies to Senior Officers and all other officers on a cash salary below $123,260 pa.  For further information refer to Department of Premier and Cabinet Circular No. 2008-28 ‘Review of Meal, Travelling and Related Allowances’.

1.1 Members of boards and committees

Chairpersons and members of Government Boards and Committees are reimbursed the amount of expenses actually incurred.  The ATO table is to be taken as an indication of the upper limits for reimbursements.  

Advisory Committee members can only claim actual expenses, with receipts, up to the daily maximum amount in Category C in the ATO 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

CES, SES and Senior Officers can fly business class in certain circumstances.  (Refer to Circulars Nos. 2008-30 and 2005-03.) 

Overseas Travelling Allowances

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 (ECA) once a year.  The cost of obtaining a global set of travel rates from ECA is $1,595 (including GST) and for individual countries it is $159.50 (including GST).  The new global set of travel rates are effective from 1 July 2008.

When purchasing rates from ECA, agencies should only purchase Department of Foreign Affairs and Trade (DFAT) approved travel allowance rates.  Contact details for the ECA are provided at the end of the Circular.

Shared corporate services business units can purchase the rates from ECA for use by their client agencies.  There is no additional cost for this provided all other copyright provisions are met.

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

If an officer’s travelling allowance is insufficient to cover actual expenses, their Minister may approve the payment necessary to meet those expenses.  This arrangement applies for the entire period of travel overseas.

Where an officer’s itinerary in Australia or overseas includes ‘free meals’, for example, meals provided at conferences and seminars, departments are required to decide whether an officer’s daily allowance should be discounted.

For further details please see Chapter 7, Section 13 - Overseas Travelling Allowances of the Personnel Handbook which can be accessed from the Department of Premier and Cabinet homepage - http://www.dpc.nsw.gov.au.

2. Overseas Travelling Allowance Rates

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

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

3. Additional Information

3.1 The appropriate Minister must approve all official overseas travel by public officials (Circular No. 2005-03). 

3.2 Before approving travel overseas on official business, agencies should consult the latest travel advice at the DFAT website: www.dfat.gov.au  (See Circular No. 2003-05 )

3.3 CES, SES and Senior Officers are entitled to fly business class for all overseas travel.

3.4 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. 

3.5 To obtain travelling allowance rates agencies should contact:
ECA International Pty Ltd
Suite 8.06, Level 8
6a Glen Street
Milsons Point  NSW  2061
Telephone No. (02) 8923 5400

Contacts:
Sarah Franklin
email: [email protected]
Anna Michielsen
email: [email protected]

Robyn Kruk
Director General

Australian Taxation Office Table (Determination 2008/18)