Premier & Cabinet

Type:
Department of Premier and Cabinet Circular
Identifier:
C2009-33
Status:
Archived

C2009-33 Australian and Overseas Travelling Allowances - Chief Executive Officers, Senior Executive Service Officers, Senior Officers, Statutory Officers, and Part-time Members of Boards, Committees

Detailed Outline

Keypoints

  • Travelling Allowances within Australia have been adjusted following Taxation Determination 2009/15 by the Australian Taxation Office (ATO) (see attached Table).
  • The new rates are effective from 1 July 2009.
  • Further information regarding travelling allowances within Australia and overseas is provided below.

Attachment: Australian Taxation Office Table (Determination 2009/15)

1. Travelling Allowances within Australia

Travelling allowances have been adjusted following Taxation Determination 2009/15 by the ATO (see attached Table). The new rates are effective from 1 July 2009 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 $229,657 pa; and Statutory Officers (unless other arrangements are in place) receiving a cash salary of at least $166,501 pa.

Category B applies to all SES Officers paid a total remuneration package below $229,657 pa; and Statutory Officers (unless other arrangements are in place) on a cash salary of at least $128,290 pa and below a cash salary of $166,501 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 $128,290 pa. For further information refer to Department of Premier and Cabinet Circular No. 2009-28 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 Premiers 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:

Description - Refer to attached ATO Table Amount
Capital cities and high cost country centres
Breakfast $22.30
Lunch $25.00
Dinner $43.00
Tier 2 and other country centres
Breakfast $19.95
Lunch $22.80
Dinner $39.30

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 or Premium Economy Air Travel within Australia
CES, SES and Senior Officers may fly business class or premium economy to Western Australia and the Northern Territory. (Refer to Premiers Memorandum 2009-04.)

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 $1,650 (including GST) and for individual countries it is $165 (including GST). The new global set of travel rates are effective from 1 July 2009.

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 and private telephone calls.

If an officers 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 officers itinerary in Australia or overseas includes free meals, for example, meals provided at conferences and seminars, agencies are required to decide whether an officers 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.

Overseas Travelling Allowance Rates

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

Position and Remuneration Category
  • Chief Executive Officers and Senior Executive Service Officers paid a total remuneration package of $229,657 pa and above.
  • Statutory Officers receiving a cash salary of $166,501 pa and above.
Department Head Rate Note: Department Head Rates are calculated by applying a 33% loading on the SES Rate below.
  • Senior Executive Service Officers paid a total remuneration package below $229,657 pa.
  • Statutory Officers on a cash salary of $128,190 pa and below a cash salary of $166,501 pa.
SES Rate
  • Officers on a cash salary below $128,190 pa.
Non-SES Rate

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.

Additional Information

3.1 The appropriate Minister must approve all official overseas travel by public officials (Premiers Memorandum 2009-04).

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

3.3 CES, SES and Senior Officers may fly business class or premium economy for all official 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]
Marina Manson
email: [email protected]

John Lee
Director General

 

Which agencies does this Circular apply to?
All public sector agencies and employees in the Government Service (Public Service Departments, Non-Public Service Divisions and Special Employment Divisions), the Teaching Service, NSW Police and the NSW Health Service.

Who needs to know about this Circular?
Shared corporate services entities, corporate services and officers undertaking official travel within Australia or overseas.

Further information
Gary McGrath or Sandra Scacciotti, Executive Services, Corporate Governance on (02) 9228 4381 and (02) 9228 5464, respectively.

Issued by
Gary McGrath, Executive Services
Contact
Gary McGrath - 9228 4381 [email protected]
Date
18 September 2009
 
This Circular has superseded Circular 2008-37

Overview

Compliance

Not Mandatory

AR Details

Date Issued
Sep 18, 2009
Review Date
Jun 13, 2024
Replaces
Replaced By

Contacts

Contact
Contact us
Phone
02 9228 5555
Publishing Entity
Department of Premier and Cabinet
Issuing Entity
Department of Premier and Cabinet