Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026

Administered by Department of Finance

Legislation au F2026L00830 Regulations In force Legislative Instrument

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EXPLANATORY STATEMENT

Issued by the authority of the Special Minister of State

Parliamentary Business Resources Act 2017

Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026

Outline

The Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026 (the Regulations) are made under section 61 of the Parliamentary Business Resources Act 2017 (the Act). The Act, together with the Parliamentary Business Resources Regulations 2017 (the Principal Regulations), establishes a framework for providing resources to members in respect of their parliamentary business.

 

Under section 35 of the Act, the Remuneration Tribunal is responsible for the domestic travel arrangements of members. Where the Remuneration Tribunal makes a recommendation to amend the Principal Regulations around domestic travel, the Government must make the amendments.

 

The Remuneration Tribunal has made a number of recommendations to amend the Principal Regulations in relation to, amongst other things, the family reunion travel arrangements for members, travel for a physical aid person and unscheduled commercial transport in large electorates as part of its annual reviews. As appropriate, the Remuneration Tribunal issues public statements outlining the reasons for its decisions.

 

The Regulations also implement aspects of recommendations 12, 24 and 25 of the Independent Review into the Parliamentary Business Resources Act 2017 and the Independent Parliamentary Expenses Authority Act 2017 (the Review), as recommended by the Remuneration Tribunal, to better support members with family or other requirements as a diverse modern parliament.

 

The Regulations amend the Principal Regulations to:

  • limit all domestic travel undertaken on scheduled commercial transport by family members of a member to no higher than economy class, unless otherwise specified;
  • prescribe the same travel for family reunion purposes for all members, except members from the Australian Capital Territory—there will be no additional fares or travel available for senior office holders, other than travel between their home base and Canberra for the spouses of the Prime Minister and the Leader of the Opposition;
  • prescribe that the annual limits on transport costs do not apply to the spouses of the Prime Minister or the Leader of the Opposition to travel between their home base and Canberra for family reunion purposes;
  • prescribe that annual limits for family reunion travel are to be calculated using economy class return airfares;
  • remove all separate provisions for Australia-wide family reunion travel fares;
  • limit to one Australia-wide return economy class fare in total per member per financial year to be deducted from the annual financial limit applying to family reunion travel;
  • prescribe transport costs for young children up to the age of six years and their carer to accompany or join the member that is the parent of the young child and the member is travelling interstate for the dominant purpose of their parliamentary business;
  • prescribe transport costs for a total of three return fares a financial year for a spouse or nominee of a member to travel on scheduled commercial transport to attend an official government, parliamentary or vice-regal function, but not a party political function, to which they have been expressly invited (except for the spouse of the Prime Minister or the spouse of the Leader of the Opposition, whose total return fares to attend the functions as an official invitee will not be limited);
  • prescribe transport costs for a total of three return fares a financial year for a spouse of a senior office holder to travel on scheduled commercial transport to attend engagements relating to the official duties and not the party political duties of the senior office holder to which they have been expressly invited (except for the spouse of the Prime Minister or the spouse of the Leader of the Opposition, whose total return fares to attend the official engagements as an official invitee will not be limited);
  • provide that the spouse or nominee of a member or spouse of a senior office holder travelling with that member to attend a function or engagement as an official invitee may travel on the same method of transport and the same class; otherwise, the spouse or nominee must travel on scheduled commercial transport at no higher than economy class;
  • increase the cap on the amount of transport costs for unscheduled commercial transport that certain members in large electorates can claim in a financial year;
  • prescribe travel expenses in Australia for a physical aid person to travel with a member with impaired or reduced mobility for the purpose of providing physical aid support to the member in order for the member to conduct their parliamentary business;
    • the physical aid person may travel on the same method of transport and at the same class when travelling with the member for physical aid purposes, otherwise at no higher than economy class;
  • prescribe international travel expenses and allowances for a support person to accompany a member to:
    • care for the member’s infant child up to the age of two years old if the member’s spouse is not accompanying them on the travel;
    • provide physical aid support to the member with impaired or reduced mobility if the member’s spouse is not accompanying them on the travel or is unable to provide physical aid support.
  • amend the definition of “transport costs” to allow travel by commercial transport to include road tolls and associated administrative costs for travel by hired vehicles, but not associated penalties, fines or administrative fees.

 

In considering family reunion travel for members, the Remuneration Tribunal took into account a range of factors, including community concerns about the frequency, travel class and overall cost of parliamentary family reunion travel, the uniquely demanding nature of the roles of the Prime Minister and the Leader of the Opposition, as well as recognising the importance of attracting and retaining individuals from diverse backgrounds to represent their communities in Parliament. As the Act framework is principles-based, the Remuneration Tribunal considers it a matter for members to determine the appropriate amount of travel based on their personal circumstances, subject to any limits recommended by the Remuneration Tribunal.

 

Members must be satisfied that they have met their obligations under the Act, including when claiming expenses or using public resources under the Principal Regulations. Members are personally responsible and accountable for and must be prepared to publicly justify their use of public resources in conducting their parliamentary business.

 

Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to

make, grant or issue any instrument of a legislative or administrative character (including rules,

regulations or by-laws), the power shall be construed as including a power exercisable in the like

manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any

such instrument.

 

A Statement of Compatibility with Human Rights is included in Attachment A. Details of the Regulations are included in Attachment B.

Commencement

The Regulations commence on 1 July 2026.

 

The increase to the transport cost limits for unscheduled commercial transport in large electorate will commence from 1 July 2025, and a certain portion may be rolled over into the 2026-27 financial period. As this provision increases access to members for transport costs for unscheduled commercial transport in large electorates, there is no adverse impact arising from retrospective application to anyone other than, perhaps, the Commonwealth.

Consultation

The Remuneration Tribunal Secretariat, the Independent Parliamentary Expenses Authority, the Department of the Prime Minister and Cabinet, the Department of the House of Representatives, the Department of the Senate, the Parliamentary Workplace Support Service and members of Parliament were consulted on the amendments to the Principal Regulations.

 

    Authority:  Section 61 of the

 Parliamentary Business Resources Act 2017


Attachment A

 

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026

 

These Regulations are compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Legislative Instrument

The Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026 (the Regulations) amend the Parliamentary Business Resources Regulations 2017 to:

  • limit all domestic travel undertaken on scheduled commercial transport by family members of a member to no higher than economy class, unless otherwise specified;
  • prescribe the same travel for family reunion purposes for all members, except members from the Australian Capital Territory—there will be no additional fares or travel available for senior office holders, other than travel between their home base and Canberra for the spouses of the Prime Minister and Leader of the Opposition;
  • prescribe that the annual limits on transport costs do not apply to the spouses of the Prime Minister or Leader of the Opposition to travel between their home base and Canberra for family reunion purposes;
  • prescribe that annual limits for family reunion travel are to be calculated using economy class return airfares;
  • remove all separate provisions for Australia-wide family reunion travel fares;
  • limit to one Australia-wide return economy class fare in total per member per financial year to be deducted from the annual financial limit applying to family reunion travel;
  • prescribe transport costs for young children up to the age of six years and their carer to accompany or join the member that is the parent of the young child and the member is travelling interstate for the dominant purpose of their parliamentary business;
  • prescribe transport costs for a total of three return fares a financial year for a spouse or nominee of a member to travel on scheduled commercial transport to attend an official government, parliamentary or vice-regal function, but not a party political function, to which they have been expressly invited (except for the spouse of the Prime Minister or the spouse of the Leader of the Opposition, whose total return fares to attend the functions as an official invitee will not be limited);
  • prescribe transport costs for a total of three return fares a financial year for a spouse of a senior office holder to travel on scheduled commercial transport to attend engagements relating to the official duties and not the party political duties of the senior office holder to which they have been expressly invited (except for the spouse of the Prime Minister or the spouse of the Leader of the Opposition, whose total return fares to attend the official engagements as an official invitee will not be limited);
  • provide that the spouse or nominee of a member or spouse of a senior office holder travelling with that member to attend a function or engagement as an official invitee may travel on the same method of transport and the same class; otherwise, the spouse or nominee must travel on scheduled commercial transport at no higher than economy class;
  • increase the cap on the amount of transport costs for unscheduled commercial transport that certain members in large electorates can claim in a financial year;
  • prescribe travel expenses in Australia for a physical aid person to travel with a member with impaired or reduced mobility for the purpose of providing physical aid support to the member in order for the member to conduct their parliamentary business;
    • the physical aid person may travel at the same method of transport and same class when travelling with the member for physical aid purposes, otherwise at no higher than economy class;
  • prescribe international travel expenses and allowances for a support person to accompany the member to:
    • care for the member’s infant child up to the age of two years old if the member’s spouse is not accompanying them on the travel;
    • provide physical aid support to the member with impaired or reduced mobility if the member’s spouse is not accompanying them on the travel or is unable to provide physical aid support.
  • amend the definition of “transport costs” to allow travel by commercial transport to include road tolls and associated administrative costs for travel by hired vehicles, but not associated penalties, fines or administrative fees.

Human rights implications

The Regulations substantially engage the right to work and rights at work (Articles 6 and 7 of the International Covenant on Economic Social and Cultural Rights (ICESCR)).

Right to work and rights at work

Article 6(1) of the ICESCR recognises ‘…the right of everyone to the opportunity to gain his living by work which he freely chooses or accepts, and will take appropriate steps to safeguard this right.’

Article 6(2) further provides:

The steps to be taken by a State Party to the present Covenant to achieve the full realization of this right shall include technical and vocational guidance and training programmes, policies and techniques to achieve steady economic, social and cultural development and full and productive employment under conditions safeguarding fundamental political and economic freedom to the individual.

 

Article 7 of the ICESCR further recognises:

…the right of everyone to the enjoyment of just and favourable conditions of work, which ensure, in particular:

(a) Remuneration which provides all workers, as a minimum, with:

(i) Fair wages and equal remuneration for work of equal value without distinction of any kind, in particular women being guaranteed conditions of work not inferior to those enjoyed by men, with equal pay for equal work;

(ii) A decent living for themselves and their families in accordance with the provisions of the present Covenant;

(b) Safe and healthy working conditions;

(c) Equal opportunity for everyone to be promoted in his employment to an appropriate higher level, subject to no considerations other than those of seniority and competence;

(d) Rest, leisure and reasonable limitation of working hours and periodic holidays with pay, as well as remuneration for public holidays.

The Regulations engage the right of persons with disabilities to participate in political and public life. (Article 29 of the Convention on the Rights of Persons with Disabilities (CRPD))

Article 29 of the CRPD provides:

States Parties shall guarantee to persons with disabilities political rights and the opportunity to enjoy them on an equal basis with others, and shall undertake to:

  1.      Ensure that persons with disabilities can effectively and fully participate in political and public life on an equal basis with others, directly or through freely chosen representatives, including the right and opportunity for persons with disabilities to vote and be elected, inter alia, by:

(ii) Protecting the right of persons with disabilities to vote by secret ballot in elections and public referendums without intimidation, and to stand for elections, to effectively hold office and perform all public functions at all levels of government, facilitating the use of assistive and new technologies where appropriate;

Equality and non-discrimination

The Regulations may restrict rights to equality and non-discrimination to the extent they provide for differential treatment or preference of certain cohorts. However, the differential treatment provided for in the Regulations is not considered to constitute discrimination as set out below.

Article 26 of the International Covenant on Civil and Political Rights (ICCPR) requires States Parties to guarantee the right to equality and non-discrimination and prohibits discrimination on certain prohibited grounds, or ‘other status’. ‘Other status’ includes disability, and may also extend to the parents of young children on the basis that this cohort shares an attribute.

A similar protection exists in Article 5 of the Convention on the Rights of Persons with Disabilities (CRPD), and prohibits discrimination on the basis of disability. 

While discrimination is not defined in the ICCPR, the Human Rights Committee (HRC) considers in its General Comment No 18 that this should be understood to imply any distinction, exclusion, restriction or preference based on a protected ground which has the purpose or effect of nullifying or impairing the recognition, enjoyment or exercise by all persons, on an equal footing, of all rights and freedoms. This closely reflects the definition of ‘discrimination on the basis of disability’ in Article 2 of the CRPD.

The Regulations impose differential treatment or ‘preference’ for persons with a physical disability and the parents of young children, by introducing travel expenses for a ‘physical aid person’ or ‘infant support person’ for members. However, this would not have the effect of ‘nullifying or impairing’ the rights and freedoms of all persons, within the meaning of ‘discrimination’ outlined above. Further, General Comment No 18 provides that not every differentiation of treatment will constitute a form of discrimination, if the criteria for such differentiation are reasonable and objective and if the aim is to achieve a purpose which is legitimate under the ICCPR.

Similarly, the Committee on the Rights of Persons with Disabilities has clarified in its General Comment No. 6 that the provision of support to persons with disabilities to participate fully in the community ‘reaffirms non-discrimination and recognition of the equal right of persons with disabilities to live with full inclusion and participation independently in the community’.

Other implications for Australia’s human rights obligations

The Regulations support the implementation of Australia’s obligations under Article 19 of the CRPD, and Article 7 of the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW).

Article 19 of the CRPD requires Australia to take effective and appropriate measures to facilitate full enjoyment by persons with disabilities of the right to live in the community, and their full inclusion and participation in the community. This is considered to include participation in politics, and being able to hold public office. The introduction of travel expenses for a ‘physical aid person’ providing aid to a member in relation to their impaired or reduced mobility, may therefore assist Australia to fulfil its obligations under Article 19.

Article 29 (a)(ii) of the CRPD imposes an obligation on Australia to ensure persons with disabilities can effectively hold office and perform public functions. The introduction of a support person to assist members with impaired or reduced mobility, as an expense, supports those members to undertake their public duties on an equal basis with others. 

Similarly, Article 7(b) of the CEDAW imposes an obligation on Australia to ensure women, on equal terms with men, have the right to, among other things, hold public office. While the relevant provisions of the Regulations apply equally to people of all genders, we note that the Committee on the Elimination of Discrimination Against Women has observed in its General Recommendation No. 23 that one of the most significant factors inhibiting the ability of women to participate in public life is the unequal distribution of the care and raising of children. The introduction of accompanying interstate travel expenses for all members that are the parent of a young child up to the age of six years, supports elected representatives to undertake their parliamentary duties in a modern parliament. Further, the introduction of travel expenses for an ‘infant support person’ for parliamentary travel may support Australia’s obligations arising from Article 7(b).

Effect of the Regulations in enhancing human rights

While the work expenses prescribed under the Regulations are not in the nature of remuneration, providing such work expenses ensures that members do not personally have to meet the sorts of costs that a reasonable person would expect their employer to meet. This ensures that members continue to be fairly remunerated, can claim expenses and use public resources in respect of the work they undertake and that individuals from all parts of the Australian community can afford to enter and participate in political life. The Regulations also implement aspects of recommendation 25 of the Independent Review into the Parliamentary Business Resources Act 2017 and the Independent Parliamentary Expenses Authority Act 2017, to better support members with exceptional physical, family or other requirements.

Therefore, these Regulations promote the applicable rights and freedoms.

Conclusion

This Legislative Instrument is compatible with human rights, as it promotes the applicable rights and freedoms.

 

Don Farrell

Special Minister of State


Attachment B

 

Details of the Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026

Section 1 - Name

  1.              This section provides that the title of the Regulations is the Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026.

Section 2 - Commencement

  1.              This section provides for the Regulations to commence on 1 July 2026.

Section 3 - Authority

  1.              This section confirms that the Regulations are made under the Parliamentary Business Resources Act 2017 (the Act).

Section 4 – Schedules

  1.              This section provides that each instrument specified in the Schedule to these Regulations is amended or repealed as set out in the items in that Schedule, and that any other item in the Schedule has effect according to its terms.

Schedule 1 – Amendments

Part 1—Family reunion travel and economy fares

Parliamentary Business Resources Regulations 2017 (the Principal Regulations)

Item 1 – Section 4 (after paragraph (a) of the definition of home base)

  1.              Item 1 inserts a definition of home base for the spouse of the Prime Minister, under section 4 of the Principal Regulations, to recognise the different residences in which the spouse of the Prime Minister may reside. For example, the home bases of the spouse of the Prime Minister for the purposes of the Principal Regulations include the official residences – that is, the Lodge and Kirribilli – as well as an alternative residence that may be provided for the Prime Minister by the Commonwealth. The spouse of the Prime Minister may also nominate a principal private residence as home base.
  2.              The home base locations are significant for identifying claimable travel journeys, and limits on claimable expenses, for family reunion travel (see sections 16 and 29 of the Principal Regulations).

Item 2 – Section 4 (definitions of senior office holder spouse private vehicle allowance and single parent)

  1.              Item 2 repeals the definitions of senior office holder spouse private vehicle allowance and single parent, under section 4 of the Principal Regulations. Item 27 repeals section 28 of the Principal Regulations where the definition of senior office holder spouse private vehicle allowance appears under subsection 28(1). Item 14 repeals section 17 of the Principal Regulations where the definition of single parent appears under subsection 17(2A).

Item 3 – Paragraph 5(3)(a)

  1.              Item 3 repeals the current paragraph (a) and substitutes the new paragraphs (a) and (ab) as follows. Together, these change the meaning of Transport costs in the Principal Regulations to limit all domestic travel under section 30 of the Act undertaken by commercial transport by family members, such as a spouse or a nominee, of a member to be no higher than economy class, unless otherwise provided. In any other case, such as for members, transport costs for travel by commercial transport continue to not include fares higher than business class.
  2.              For example, amendments to sections 23 and 24 of the Principal Regulations via Items 19, 20, 23 and 24 of the Regulations provide that spouses are prescribed travel for certain functions and engagements using the same method of transport as the member when travelling with the member. However, where a spouse does not travel with the member, the travel must be booked at economy class.

Items 4 to 12 – Section 16 (heading), Before subsection 16(1), Subsection 16(1), Subsection 16(3) (after note 1), Subsection 16(4) (heading), Subsection 16(4), Paragraph 16(4)(b), Paragraph 16(4)(c) and Subsection 16(4) (note)

  1.          Item 4 omits “to Canberra and within local area” from the heading of section 16 of the Principal Regulations. The new section 16 heading is “Family reunion travel” as the section no longer only relates to travel between home bases, Canberra, and places in the relevant State or Territory to which the member’s electorate is located. Section 16 is amended by Item 13 to also prescribe one Australia-wide return fare in a financial year for a family member of a member to travel outside these destinations for family reunion purposes.
  2.          The new subheading “Transport costs between specified locations for family members of certain members” is inserted before subsection 16(1) via Item 5. This is to describe subsections 16(1) to (4) that provide prescribed transport costs for family members of certain members to travel between specific places, being home bases, Canberra and the member’s electorate as distinct from the one Australia-wide return fare provided for family reunion travel. The transport costs prescribed under subsections 16(1) to (3) of the Principal Regulations continue to not be prescribed for family members of a senator or member whose electorate is or in the Australian Capital Territory.
  3.          Item 6 amends subsection 16(1) under the new subheading to clarify that subsections 16(2) and (3) prescribe transport costs for family members of members for travel by scheduled commercial transport and unscheduled commercial transport when travelling with the member between specified locations.
  4.          Item 7 inserts a new Note 1A after subsection 16(3) to clarify that the annual limits under section 29 of the Principal Regulations do not apply to the transport costs of the spouse of the Prime Minister or the spouse of the Leader of the Opposition for family reunion travel between their home base and Canberra, as amended by Item 30 below. As prescribed for all members, the transport costs for the spouse of the Prime Minister and the spouse of the Leader of the Opposition, when travelling for family reunion purposes between Canberra and their home base must be no higher than economy class.
  5.          The new definition of home base for the spouse of the Prime Minister as inserted by Item 1 above, clarifies that the home base of the spouse of the Prime Minister may include an official residence of the Prime Minister, another residence provided by the Commonwealth for the Prime Minister, or a residence nominated by the spouse of the Prime Minister as their principal private place of residence.
  6.          Item 8 repeals the subheading before subsection 16(4).
  7.          Items 9 and 10 amends subsection 16(4) to provide that subsections 16(2) and (3) do not prescribe transport costs for family members of certain members.
  8.          Subsection 16(4) of the Principal Regulations is also amended via Items 11 and 12 to remove the transport costs exclusion for the spouse of a senior office holder for family reunion purposes, as the separate provision for senior office holder spouses under subsection 24(2) of the Principal Regulations will no longer be claimable. The repeal of paragraph 16(4)(c), along with the associated note after subsection 16(4), via Items 11 and 12, as well as the associated amendment at Item 22 to repeal subsection 24(2) of the Principal Regulations, provides that the spouses of senior office holders are prescribed the same transport costs for family reunion travel as applies to all members under section 16, other than certain transport costs for the spouse of the Prime Minister and spouse of the Leader of the Opposition.
  9.          The spouse of the Prime Minister and spouse of the Leader of the Opposition are prescribed transport costs for travel between their home base and Canberra for family reunion purposes that do not reduce their annual limit under section 29 of the Principal Regulations as amended by Item 30 below

Items 13 and 14 – At the end of section 16 and Sections 17 to 20

  1.          Item 13 inserts the subheading and new provisions for “One Australia-wide return fare” under subsections 16(5) to (9) in the Regulations. Subsection 16(5) prescribes a single Australia-wide return fare in a financial year for travel to or from any location within Australia, for only one family member of a member for family reunion purposes. That is, the member may only claim a total of one Australia-wide return fare in a financial period. The member cannot claim one return fare under subsection 16(5) for each family member.   
  2.          Unlike transport costs prescribed under subsections 16(1) to (3) of the Principal Regulations, the one Australia-wide return fare under subsection 16(5) is also prescribed for and claimable by a family member of senators and members whose electorate is or in the Australian Capital Territory to travel for family reunion purposes.
  3.          Notes 1 and 2 at the end of subsection 16(5) of the Regulations explain that travel under section 22 (travel as member’s representative) is not travel for family reunion purposes and that annual limits on the use of transport costs and the one Australia-wide return fare prescribed by section 16 are at section 29 of the Principal Regulations. Note 2 also explains that where the cost of the one Australia-wide return fare prescribed under subsection 16(5) would exceed the annual limit in section 29, it cannot be claimed.
  4.          The pro-rating provisions under section 96A of the Principal Regulations do not apply to the one Australia-wide return fare as noted in new subsection 16(6), as the value of the single return fare is to be deducted from the annual limit for family reunion travel as provided under section 29 of the Principal Regulations. This means the return fare is available to a member commencing at any time during the financial year. The one Australia-wide return fare, as with other transport costs prescribed under section 16, cannot be claimed where the fare would exceed the annual limit in section 29.
  5.          Subsections 16(8) and (9) allow for the return fare to be claimed as two separate one-way fares where a return fare is not required for the family member.
  6.          The fare is prescribed for travel by any family member on scheduled commercial transport at no higher than economy class, as per subsection 16(7) of the Regulations. A person cannot pay the difference between an economy fare and a higher class fare for a family member, either before or after travel.
  7.          To avoid doubt, subsection 16(11) explains that where travel by a family member is required to be no higher than economy class, the member or another person are not permitted to pay an additional amount for the family member to travel in a higher class. This means that transport costs for a family member will not be claimable if the travel taken was at a class different to economy class.
  8.          The provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that all commercial travel undertaken by family members of a member, including a spouse or nominee, is booked and claimed at no higher than economy class for family reunion purposes.
  9.          A claim for transport costs that does not satisfy the specific conditions of section 16 may result in a debt owed by the member to the Commonwealth and any amount outstanding after 28 days of the expense being incurred will attract a 25% penalty loading as required by section 38 of the Act.
  10.          As a result and as recommended by the Remuneration Tribunal, subsection 16(10) in the Regulations encourages a member to obtain personal advice from the Independent Parliamentary Expenses Authority (IPEA) about the member’s particular circumstances before booking travel for a family member under section 16 to understand the operation of the section and whether the travel is appropriate and meets the specific conditions for family reunion travel.
  11.          No debts arise in relation to public resources claimed or expenses incurred as a result of incorrect personal advice given by IPEA, as provided under section 58 of the Act. This is commonly referred to as ‘safe harbour’, where members are protected from breaches of their obligations under sections 26 (dominant purpose test), 27 (value for money test) or 28 (obligation not to make claims or incur expenses in breach of conditions) of the Act when they rely on personal advice given by IPEA.
  12.          Item 14 repeals section 17 of the Principal Regulations so that there is no separate Australia-wide return fares prescribed for family members of members for family reunion purposes. Item 14 also repeals sections 18 and 19, which prescribe fares and additional travel for the dependent children of certain senior office holders for family reunion purposes. Senior office holders will have access to the same family reunion travel provisions as all members.
  13.          Item 14 also repeals section 20 of the Principal Regulations as certain fares will no longer be available to be exchanged for travel with a member by unscheduled commercial transport under repealed sections 17, 18 and 19.

Items 15 and 16 – Subsection 21(3) and At the end of section 21

  1.          Item 15 repeals subsection 21(3) of the Principal Regulations and substitutes with the new subsection to provide that a child travelling with the member and the family member of the member travelling to accompanying the child must both travel at economy class if travelling on the same method of transport as the member, but there are different fare classes. A member may claim transport costs for travel by commercial transport at no higher than business class when travelling for the dominant purpose of conducting their parliamentary business. Previously a child travelling with a member on the same method of transport was prescribed transport costs to travel at the same class as the member. Item 15 in the Regulations means that the transport costs for the member’s child will not be claimable if the travel taken was at a class different to economy class when travelling on the same method of transport and economy class is available.
  2.          To avoid doubt, Item 16 inserts new subsection 21(5) in the Regulations to clarify that where travel by a child or family member is required to be at economy class, the member or another person are not permitted to pay an additional amount for the child or family member to travel in a higher class. This means that transport costs for the child or family member will not be claimable if the travel taken was at a class different to economy class.
  3.          These provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that all commercial travel undertaken by family members of a member, including a child up to the age of six years, is booked and claimed at no higher than economy class when that fare class is available.
  4.          Part 2—Travel by young children and carer as provided by Items 32 to 34 in the Regulations below, also make amendments to section 21 of the Principal Regulations as recommended by the Remuneration Tribunal to address recommendation 24 of the Review on accompanying infants and carers travel.

Items 17 and 18 – Paragraph 22(2)(a) and At the end of subsection 22(2)

  1.          Item 17 amends paragraph 22(2)(a) of the Principal Regulations to clarify that transport costs for a member’s spouse or nominee that is travelling for the dominant purpose of attending events as the representative of the member in accordance with subsection 22(1), must be at no higher than business class when travelling by scheduled commercial transport. This amendment retains the existing provision for the spouse or nominee of a member to travel for the dominant purpose of attending an eligible event in lieu of the member, whereby the member’s attendance would have been for the dominant purpose of conducting their parliamentary business, to travel on scheduled commercial transport up to business class.
  2.          The new Note at the end of subsection 22(2) inserted by Item 18, clarifies that the travel taken under section 22, as the member’s representative, is not travel for family reunion purposes prescribed under section 16. This is to clarify that travel under section 22 does not count toward the one Australia-wide return fare provided under section 16 as amended by these Regulations.

Items 19 to 25 – Subsection 23(2), Paragraph 23(3)(a), At the end of section 23, Subsection 24(2), Subsection 24(4), Paragraph 24(5)(a) and At the end of section 24

  1.          Item 19 amends subsection 23(2) of the Principal Regulations to prescribe transport costs for a member’s spouse or nominee, when an official invitee, to use the same method of transport and travel at the same class as the member when travelling with the member to an official government, parliamentary or viceregal function. This means that transport costs for the member’s spouse or nominee for travel up to business class may be claimed if the member is also travelling at the same class on the same method of transport to attend a relevant function to which the spouse or nominee has received an invitation.
  2.          Item 20 amends paragraph 23(3)(a) to prescribe that travel must be at no higher than economy class if the spouse or nominee is not travelling with the member to attend a function under subsection 23(1) to which they have received an invitation. Item 21 clarifies that in relation to the travel required to be at economy class under subsection 23(3), the member or another person is not permitted to pay an additional amount for the member’s spouse or nominee to travel at a different fare class. This means that transport costs for the member’s spouse or nominee will not be claimable if the travel taken was at a class different to economy class when travelling separately.
  3.          Item 22 repeals subsection 24(2) of the Principal Regulations as travel for family reunion purposes is now prescribed for the spouses of all members, including the spouses of senior office holders, under section 16 as amended by these Regulations.
  4.          Item 23 amends subsection 24(4) of the Principal Regulations to prescribe transport costs for the spouse of a senior office holder, when invited to attend an engagement in their capacity as spouse of the senior office holder, to use the same method of transport and travel at the same class as the senior office holder when travelling with the senior office holder. This means that transport costs for the senior office holder’s spouse for travel up to business class may be claimed if the senior office holder is also travelling at the same class on the same method of transport to attend an engagement to which the spouse has received an invitation.
  5.          Item 24 amends paragraph 24(5)(a) to prescribe that travel must be at no higher than economy class if the spouse is not travelling with the senior office holder to attend an engagement under subsection 24(1) to which they have received an invitation. Item 25 clarifies that in relation to the travel required to be at economy class under subsection 24(4) or (5), the member or another person is not permitted to pay an additional amount for the member’s spouse to travel at a different fare class. This means that transport costs for the member’s spouse will not be claimable if the travel taken was at a class different to economy class when travelling separately.
  6.          These provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that all commercial travel undertaken by family members of a member, including a spouse or nominee, is booked and claimed at no higher than economy class when the spouse or nominee is not travelling with the member as an official invitee.
  7.          A claim for transport costs that does not satisfy the specific conditions of sections 23 or 24 may result in a debt owed by the member to the Commonwealth and any amount outstanding after 28 days of the expense being incurred will attract a 25% penalty loading as required by section 38 of the Act.
  8.          Part 3—Travel of member’s spouse or nominee as an official invitee and Part 4—Travel of senior office holder’s spouse as an official invitee of the Regulations below, also make amendments to sections 23 and 24 of the Principal Regulations to address recent recommendations of the Remuneration Tribunal around official invitations of spouses or nominees of members to attend functions and official engagements.

Items 26 and 27 – Subsections 27(3) to (7) (including the notes) and Section 28

  1.          Section 27 of the Principal Regulations prescribes a family member private vehicle allowance as a travel allowance for the purposes of subsection 31(1) of the Act, where a family member of a member travels to or from Canberra for family reunion purposes, in a private vehicle.
  2.          Item 26 repeals subsections 27(3) to (6) including the note which provide that the private vehicle allowance for a family member may be exchanged for prescribed fares under sections 17 or 18. As Item 14 above repeals sections 17 and 18, subsections 27(3) to (6) no longer have effect.
  3.          Items 26 and 27 repeal subsection 27(7) and the note as well as section 28 of the Principal Regulations, which provide for the spouses of senior office holders to have access to the senior office holder spouse private vehicle allowance to travel to or from Canberra for family reunion purposes in a private vehicle. Spouses of senior office holders are now prescribed the same transport costs for family reunion purposes as other members, including the family member private vehicle allowance as prescribed under section 27 and amended by these Regulations.

Items 28 to 31 – Paragraph 29(1)(a), Subsection 29(1) (notes 1 and 2), After subsection 29(1) and Paragraph 29(2)(a)

  1.          Item 28 amends paragraph 29(1)(a) to omit “to Canberra and within local area” to be consistent with the amendment to the heading of section 16 at Item 4 above.
  2.          Item 29 repeals the notes after subsection 29(1) of the Principal Regulations as family member private vehicle allowance will no longer be able to be exchanged for a fare under sections 17 or 18, as those provisions are repealed by Item 14 above.
  3.          Section 29 of the Principal Regulations sets out the limit on certain costs that can be claimed in a financial year under sections 16, 22, and 27. Item 30 inserts new subsection 29(1A) and a note in the Regulations to provide that the annual limit on the transport costs for the spouse of the Prime Minister or the spouse of the Leader of the Opposition does not apply to travel between their home base and Canberra for family reunion purposes.
  4.          The new definition of home base for the spouse of the Prime Minister as amended by item 1 above, means that their home base could mean any of the following: the official residences of the Prime Minister, another residence provided by the Commonwealth for the Prime Minister and the residence nominated to IPEA as the spouse of the Prime Minister’s principal private place of residence. This means, for example, that the transport costs are not subject to the annual ‘cap’ prescribed by subsection 29(1) for the spouse of the Prime Minister to travel between the two official residences of the Prime Minister of the day, where the travel is for family reunion purposes under new subsection 29(1A) of the Regulations. Travel for family reunion purposes is provided under section 6 and section 16 as amended by these Regulations.
  5.          Item 31 amends paragraph 29(2)(a) to omit “business” and substitute with “economy” to prescribe the limit on costs that can be claimed by a member in a financial year under subsection 29(1) to be calculated on the value of 9 economy class return airfares, rather than 9 business class return airfares, for the member’s spouse or nominee to travel from the spouse or nominee’s home base airport to Canberra. The value of the airfares and the annual limit for a financial year is determined by IPEA in accordance with subsections 29(4) to (6) of the Principal Regulations.
  6.          These provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that the annual limit for family reunion travel for the family members of all eligible members (that is, all members not representing the Australian Capital Territory) is calculated using economy class return airfares. The Remuneration Tribunal also recommended that the spouse of the Prime Minister and the spouse of the Leader of the Opposition be able to travel between their home base and Canberra without the transport costs applying to the annual limit when it is for family reunion purposes. As the Act framework is principles-based, the Remuneration Tribunal considers it a matter for members to determine the appropriate amount of travel based on their personal circumstances, subject to any limits recommended by the Remuneration Tribunal.

Part 2—Travel by young children and carer

Items 32 to 34 – Section 21 (heading), Paragraph 21(1)(b) and Paragraph 21(1)(c)

  1.          Item 32 amends the heading of section 21 of the Principal Regulations by replacing “infants” with “young children” to reflect the amendments to section 21 to raise the age of children covered by the family reunion travel costs prescribed by section 21.
  2.          Item 33 amends paragraph 21(1)(b) to omit “mother of a child up to 12 months old; and” and substitute with “parent of a child up to 6 years old.” to increase the age of eligible children to accompany or join a member who is their parent, where the member is travelling interstate for the dominant purpose of conducting their parliamentary business. The amendments better accommodate the requirements of members that are parents with children that are up to school age and are eligible to access accompanying travel under section 21.
  3.          Item 34 repeals paragraph 21(1)(c) of the Principal Regulations to disaggregate the travel of accompanying young children and carers from all other family reunion travel for a member and noting section 17 will be repealed via Item 14.
  4.          These amendments implement recommendation 24 of the Review around accompanying infants and carers travel. Following the Review, the Remuneration Tribunal recommended that the age of eligible children accessing travel under paragraph 21(1)(b) of the Principal Regulations be increased from 12 months to six years. This increase in age-range for an accompanying child better accommodates parents who are members with children that are up to school age. The Remuneration Tribunal also recommended that reference to ‘mother’ be replaced with ‘parent’ to ensure all members who have young children are eligible to access accompanying travel under section 21.

Part 3—Travel of member’s spouse or nominee as an official invitee

Items 35 to 38 – Subsection 23(1), After subsection 23(1), At the end of section 23 and After section 23

  1.          Section 23 of the Principal Regulations prescribes transport costs for the spouse or nominee of a member to attend, by invitation, an official government, parliamentary or vice-regal function.
  2.          Item 35 amends subsection 23(1) by inserting after “function” “, other than a function that relates to the member’s party political duties” to restrict the types of functions for which transport costs for the spouse or nominee of a member are prescribed. This amendment means that transport costs of a spouse or nominee of a member to attend a function, as an official invitee, relating to the party political duties of the member are not claimable under section 23.
  3.          Item 36 inserts new subsections 23(1A), (1B) and (1C) in the Regulations to limit prescribed transport costs for a spouse or nominee of a member on scheduled commercial transport under subsection 23(1). A total of three (3) return fares per financial year are available to the spouse or nominee of a member to attend, by invitation, an official government, parliamentary or vice regal function, other than a function relating to the party political duties of the member.
  4.          New subsection 23(1C) provides that the limitation of three (3) return fares on scheduled commercial transport per financial year does not apply to the total costs that can be claimed for the spouse of the Prime Minister or the spouse of the Leader of the Opposition to attend a function as prescribed by subsection 23(1).
  5.          Amendments to section 23 via Items 19 to 21 above provide that the transport costs of the spouse or nominee may be at the same class as the member when the spouse or nominee is travelling with the member on the same transport, but must be no higher than economy class when travelling separately. These conditions in relation to travelling at the same class when travelling together or no higher than economy class when travelling separately also apply to the transport costs of the spouse of the Prime Minister or spouse of the Leader of the Opposition when travelling as an official invitee to a function prescribed under subsection 23(1). This means that transport costs for a member’s spouse or nominee (for all members including the Prime Minister and Leader of the Opposition) are not claimable if the travel taken was at a class different to economy class when travelling separately.
  6.          Item 37 adds new subsection 23(5) in the Regulations to encourage members to obtain personal advice from IPEA about the member’s particular circumstances before booking travel for a spouse or nominee to attend a function as an official invitee under section 23 to understand the operation of the section and whether the travel is appropriate and meets the specific conditions for travel as an official invitee.
  7.          No debts arise in relation to public resources claimed or expenses incurred as a result of incorrect personal advice given by IPEA, as provided under section 58 of the Act. This is commonly referred to as ‘safe harbour’, where members are protected from breaches of their obligations under sections 26 (dominant purpose test), 27 (value for money test) or 28 (obligation not to make claims or incur expenses in breach of conditions) of the Act when they rely on personal advice given by IPEA.
  8.          Item 38 inserts new subsection 23A to provide that the maximum number of return fares that can be claimed for a spouse or nominee of a particular individual to attend functions in a financial year under section 23 is 3, but the limit does not apply to the spouse of the Prime Minister or the spouse of the Leader of the Opposition. This subsection clarifies that the limit of three return fares for the spouse or nominee does not reset in a financial year should a member cease being a member and then becomes a member again in the same financial period.
  9.          These provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that the travel of a member’s spouse or nominee is claimable when they are officially invited to a prescribed function, at a limit of 3 return fares per year, provided the function does not relate to party political duties.

Part 4—Travel of senior office holder’s spouse as an official invitee

Item 39 – Subsection 22(3) (including the note)

  1.          Item 39 repeals subsection 22(3) of the Principal Regulations including the note as the transport costs prescribed for the spouse of a senior office holder to travel as a member’s representative under subsection 24(3) of the Principal Regulations will be repealed via Item 43. Transport costs prescribed for a member’s spouse or nominee to travel for the dominant purpose of attending an event as the representative of the member in accordance with subsection 22(1), will now apply equally to the spouses of senior office holders whereby such travel will be subject to the member’s annual limit under section 29 of the Principal Regulations.

Items 40 to 45 – Section 24 (heading), Subsection 24(1), After subsection 24(1), Subsection 24(3), At the end of section 24 and After section 24

  1.          Section 24 of the Principal Regulations prescribes transport costs for the spouse of a senior office holder for travel for family reunion purposes, for representational travel, and to attend engagements where they have been invited to do so in the capacity as the spouse of a senior office holder.
  2.          Item 40 amends the heading of section 24 to insert “to official engagements” after “Travel” and Item 43 repeals subsection 24(3), so that the section no longer prescribes travel for the senior office holder’s spouse as their representative as mentioned under subsection 22(1) of the Principal Regulations. These amendments in conjunction with the changes made to repeal family reunion travel provisions for the spouse of a senior office holder via Item 22 above reflect the Remuneration Tribunal’s recommendations that there be access to no additional transport costs for the spouse of a senior office holder other than for official engagements, and the spouses of the Prime Minister and the Leader of the Opposition for certain transport costs as amended by these Regulations.
  3.          Item 41 inserts into subsection 24(1) of the Principal Regulations “, and the engagement relates to the official duties of the senior office holder and does not relate to the party political duties of the senior office holder” after “as the spouse of the senior office holder” to restrict the types of engagements for which transport costs for the spouse of a senior office holder are prescribed. This amendment means that transport costs for the spouse of a senior office holder to attend an engagement relating to the official duties of the senior office holder are claimable but not when it relates to their party political duties. The party political duties of the senior office holder are not considered to be an official engagement for the purposes of providing travel expenses to the spouse of a senior office holder under section 24 as amended by these Regulations.
  4.          Item 42 inserts new subsections 24(1A), (1B) and (1C) in the Regulations to limit prescribed transport costs for a spouse of a senior office holder on scheduled commercial transport under subsection 24(1). A total of three (3) return fares per financial year are available for the spouse of a senior office holder to attend an official engagement that does not relate to the party political duties of the senior office holder.
  5.          New subsection 24(1C) provides that the limitation of three (3) return fares on scheduled commercial transport per financial year does not apply to the total cost that can be claimed for the spouse of the Prime Minister or the spouse of the Leader of the Opposition to attend an engagement as prescribed by subsection 24(1).
  6.          Amendments to section 24 via Items 22 to 24 above provide that the transport costs of the spouse may be at the same class as the senior office holder when the spouse is travelling with the senior office holder on the same transport, but must be no higher than economy class when travelling separately. These conditions in relation to travelling at the same class when travelling together or no higher than economy class when travelling separately also apply to the transport costs of the spouse of the Prime Minister or spouse of the Leader of the Opposition when travelling as an official invitee to an official engagement prescribed under subsection 24(1). This means that transport costs for a senior office holder’s spouse (including the Prime Minister and Leader of the Opposition) are not claimable if the travel taken was at a class different to economy class when travelling separately.
  7.          Item 44 adds new subsection 24(7) in the Regulations to encourage senior office holders to obtain personal advice from IPEA about their particular circumstances before booking travel for a spouse to attend an engagement as an official invitee under section 24 to understand the operation of the section and whether the travel is appropriate and meets the specific conditions for travel as an official invitee.
  8.          No debts arise in relation to public resources claimed or expenses incurred as a result of incorrect personal advice given by IPEA, as provided under section 58 of the Act. This is commonly referred to as ‘safe harbour’, where members are protected from breaches of their obligations under sections 26 (dominant purpose test), 27 (value for money test) or 28 (obligation not to make claims or incur expenses in breach of conditions) of the Act when they rely on personal advice given by IPEA.
  9.          Item 45 inserts new subsection 24A in the Regulations to provide that the maximum number of return fares that can be claimed for a spouse of a particular individual to attend engagements in a financial year under section 24 is 3, but the limit does not apply to the spouse of the Prime Minister or the spouse of the Leader of the Opposition. This subsection clarifies that the limit of three return fares for the spouse does not reset in a financial year should a senior office holder cease being a senior office holder and then becomes a senior office holder again in the same financial period.
  10.          These provisions support the recommendations of the Remuneration Tribunal to limit domestic travel provided under section 30 of the Act so that the travel of a senior office holder’s spouse is claimable when they are officially invited to an official engagement, at a limit of 3 return fares per year, provided the engagement does not relate to party political duties.

Part 5—Pro-rating travel limits

Item 46 – After section 96A

  1.          Item 46 inserts new section 96B in the Regulations for the pro-rating or reduction of certain annual amounts if a person begins to be a senior office holder during a year. This new section applies if an annual amount is to be provided to a person for a financial year in relation to travel in Australia of a family member of the person who is not a senior office holder at the start of a financial year, but becomes a senior office holder. The annual amount may be either a dollar amount or an amount other than a dollar amount, such as a fare, that is to be provided to a person for the travel of a family member as public resources under these Regulations or resources prescribed under section 42 of the Act.
  2.          If the person is not a senior office holder at the commencement of the financial year but becomes a senior office holder during the financial year, the annual amount payable is reduced proportionately to the number of days remaining in the financial year. The senior office holder is not eligible for any amount from the commencement of the financial year up until the time the person becomes a senior office holder.
  3.          Subsections 96B(2), (3) and (4) provide the formula for calculating the reduced amount that is to be provided to the person that becomes a senior office holder during the financial year and the annual amount may be rounded up or down, including zero if the annual amount is not a dollar amount.
  4.          Subsection 96B(5) provides that the annual amount for the person is to be worked out at the time when the person first becomes a senior office holder in the relevant financial year. Subsequent changes to the circumstances of the person who becomes a senior office holder during a financial year in which pro-rated annual amounts are calculated under section 96B are to be disregarded. That is, the annual amount calculated for a person who first becomes a senior office holder during the year for the relevant financial year is not affected or recalculated if, for example, the senior officer ceases and resumes the same responsibilities, or is appointed to other responsibilities under a separate portfolio in the same financial period.
  5.          Subsection 96B(6) clarifies that the calculation of annual amounts to be provided to a senior office holder under this section only applies if the person becomes a senior office holder after the commencement of this section.

Part 6—Supporting a modern parliament

Item 47 – Section 4

  1.          This item inserts new definitions for infant support person, physical aid person and physical aid purposes.
  2.          A physical aid person may be a spouse, family member, a medical escort or some other person who is reasonably required by a member who has impaired or reduced mobility to provide physical aid support to that member in order for the member to travel for the purpose of conducting their parliamentary business.

Item 48 – After section 6

  1.          Item 48 inserts new section 6A in the Regulations to provide a meaning of physical aid purposes when it relates to a physical aid person travelling with or accompanying a member in the conduct of the member’s parliamentary business. The new section enables a member who has impaired or reduced mobility to have a physical aid person accompany or travel with them to provide physical aid when physical aid is reasonably required for the member, when the member is travelling for the dominant purpose of conducting their parliamentary business.
  2.          Subsection 7(1) of the Principal Regulations defines a person who travels with a member to be a person travelling in the same vehicle as the member, or on the same vessel or aircraft (or other conveyance) as the member. Subsection 7(2) explains that a person who accompanies a member who is travelling may, but is not required to, travel with the member at all times.
  3.          The purpose of the travel by the physical aid person is to provide physical aid (physical aid purpose) to the member in relation to the member’s impaired or reduced mobility. The assistance and physical aid provided by a physical aid person should be considered reasonable and necessary by the member in order to assist the member to travel for the purpose of conducting their parliamentary business. This means that if a member who has impaired or reduced mobility is reasonably able to travel or take the relevant journey for the conduct of their parliamentary business without a person travelling with them to provide physical aid, then this new section does not apply.
  4.          It is noted that there may be occasions when a member is travelling for their parliamentary business and they have impaired or reduced mobility, but the member does not require a physical aid person for that travel. Yet, that same member may require a physical aid person to provide physical aid to them when travelling to undertake their parliamentary business on another occasion. For each journey in which a member with impaired or reduced mobility proposes to undertake for the dominant purpose of conducting their parliamentary business, the member should consider whether they require a person to travel with them or join them for the purpose of providing physical aid for that journey.
  5.          A member’s impaired or reduced mobility may be temporary or ongoing for an indefinite or permanent period. Under the new section 6A, members self-identify that they reasonably require a physical aid person to accompany them on their travel in order for the member to conduct their parliamentary business.
  6.          The new provisions do not require IPEA to verify the physical or mobility status of the member when a member claims the travel of a physical aid person accompanying them for physical aid purposes either domestically or on approved international travel. As with all work expenses provided under the Act, members will have to ensure they satisfy their obligations, including that any travel expenses incurred or claimed for a physical aid person is in good faith, ethical and the member is prepared to publicly justify the expense.
  7.          Members are required to arrange their own physical aid person for travel and claim reimbursement of the travel expenses of the person, certifying the expenses and provide supporting evidence such as receipts. In making a claim for a prescribed expense or allowance, the dominant purpose test applies to members, but not to the physical aid person. The expenses will be administered and publicly reported by IPEA as part of the member’s expenditure reports to ensure transparency and accountability.
  8.          These amendments support the implementation of recommendation 25 of the Review, as recommended by the Remuneration Tribunal, to better support members with exceptional physical, family or other requirements.

Item 49 – Subdivision A of Division 1 of Part 2 (at the end of the heading)

  1.          Item 49 inserts “and certain other travel expenses” to the heading of Subdivision A to expand and clarify that the prescribed expenses within Subdivision A will include expenses that are not only related to transport costs.

Item 50 – After section 8

  1.          For the purposes of section 30 of the Act, this item inserts a new section 8A in the Regulations to provide for transport costs for the travel for a physical aid person travelling with or accompanying a member with impaired or reduced mobility, for the purpose of providing physical aid for the member, when the member is travelling within Australia for the conduct of their parliamentary business.
  2.          New subsection 8A(1) prescribes transport costs for scheduled commercial transport in Australia for a physical aid person when that person travels with the member, at the same class as the member. Subsection 8A(1) also prescribes transport costs for unscheduled commercial transport within Australia, including hired vehicles and chartered transport, or Commonwealth transport in Australia, such as COMCAR or Special Purpose Aircraft, only when the physical aid person travels with the member. Subsection 7(1) of the Principal Regulations defines a person who travels with a member to be a person travelling in the same vehicle as the member, or on the same vessel or aircraft (or other conveyance) as the member. Commonwealth transport could not be used by the physical aid person to join the member and/or travel separately.
  3.          Where the physical aid person is travelling separately from the member to commence or complete a journey where their travel will be or has been for the purpose of providing physical aid to a member as prescribed under subsection 8A(1), new subsection 8A(2) prescribes transport costs for the physical aid person on scheduled commercial transport at no higher than economy class.
  4.          For the purpose of commencing or completing a journey, the physical aid person is also prescribed transport costs for a hired vehicle, taxi or other chartered car service, and associated parking fees when using a hired or private vehicle. That is, the transport costs of a physical aid person include expenses necessary to join the member at the place that the member intends to embark on the travel.
  5.          New subsection 8A(3) prescribes other travel expenses for a physical aid person accompanying a member, in Australia, for physical aid purposes at a total amount no more per night than the rate of travel allowance prescribed for that member for the purposes of subsection 31(2) of the Act. For example, from time to time the Remuneration Tribunal will determine the travel allowance rate for certain locations for members as well as enable additional expenses for assessable accommodation if required. The total amount that can be claimed for the physical aid person, on a reimbursement basis, will be subject to the same rate of travel allowance for the member they are accompanying. The physical aid person does not have access to greater expenses than the member.
  6.      The travel expenses for the physical aid person prescribed under subsection 8A(3), including accommodations costs, meal costs, incidental expenses, and associated taxes and booking fees, may only be paid on a reimbursement basis.

Item 51 – Section 9

  1.      Item 51 inserts “or a physical aid person” after “family members” in section 9 of the Principal Regulations. The amendment precludes additional transport costs for a physical aid person travelling with a member by unscheduled commercial transport within Australia. This is because subsection 8A(1) separately prescribes the transport costs in relation to the physical aid person.

Item 52 – Paragraph 35(1)(k)

  1.      Item 52 inserts “infant support persons and physical aid persons” after “staff members” in paragraph 35(1)(k) of the Principal Regulations, to ensure that both infant support persons and physical aid persons are prescribed international travel expenses relating to premiums for insurance for baggage and personal effects up to an insured value of $5,000, and any excess payable if a claim is made on that insurance, as well as laundry and dry cleaning expenses for travel lasting at least seven days.
  2.      This amendment ensures that infant support persons and physical aid persons have access to insurance, laundry and dry cleaning costs associated with international travel expenses while accompanying a member on approved international travel.

Items 53 to 57 – Subsection 38(1) (at the end of the note), Subsection 38(2), At the end of section 39, At the end of section 40 and At the end of section 41

  1.      Items 53 to 57 make amendments to international travel and approvals by the presiding officers in relation to an infant support person or physical aid person where a presiding officer or a member representing a presiding officer travels overseas, as prescribed in Subdivision B—Travel and approvals—presiding officers in Division 4 of Part 2 of the Principal Regulations.
  2.      The note at the end of subsection 38(1) of the Principal Regulations explains that the limit set out in subsection 41(1) does not apply in relation to expenses or travel approved by the Prime Minister. Item 53 amends the note to add that the limit also does not apply in relation to expenses prescribed for infant support persons and physical aid persons under Subdivision B: refer subsection 41(4) of the Regulations as inserted by Item 57 below.
  3.      Item 54 amends subsection 38(2) by inserting “, infant support person, physical aid person” after “spouse” wherever occurring, to prescribe expenses for an infant support person or physical aid person for substantial independent travel other than with the member, on the same basis as apply to a spouse or staff member, subject to the condition it is separately and expressly approved by either the Prime Minister or presiding officer as prescribed under the subsection.
  4.      Item 55 inserts subsection 39(4) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or a physical aid person to accompany a presiding officer on international travel for parliamentary business, where the spouse of the presiding officer is not travelling with or accompanying the presiding officer.
  5.      Item 55 also inserts subsection 39(5) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany a presiding officer for physical aid purposes if the spouse that is accompanying or travelling with the presiding officer is physically unable to provide physical aid to the presiding officer while travelling overseas for the conduct of parliamentary business.
  6.      Item 56 inserts subsection 40(4) to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or a physical aid person to accompany a member representing a presiding officer on approved international travel for physical aid purposes, where the spouse of the member is not travelling with or accompanying the member.
  7.      Item 56 also inserts subsection 40(5) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany a member representing a presiding officer on approved international travel, for physical aid purposes, if the spouse that is accompanying or travelling with the member is physically unable to provide physical aid to the member while travelling overseas for the conduct of parliamentary business.
  8.      Item 57 amends section 41 by adding subsection 41(4) in the Regulations to clarify that the limit on international travel expenses prescribed for a presiding officer, or a member representing a presiding officer, for a financial year as prescribed by subsection 41(1) is not reduced by the expenses prescribed for an infant support person or a physical aid person under Subdivision B when that person is required for the presiding officer or member representing the presiding officer to travel overseas for the conduct of their parliamentary business. This reflects that it would be unreasonable to count these expenses towards the limit when they are incurred in order for a presiding officer or a member representing the presiding officer to undertake their parliamentary business.

Items 58 and 59 – Subsection 42(2) and After subsection 43(4)

  1.      Items 58 and 59 make amendments to travel and approvals by the Prime Minister in relation to an infant support person or physical aid person where the Prime Minister is travelling overseas, as prescribed in Subdivision C—Travel and approvals—Prime Minister in Division 4 of Part 2 of the Principal Regulations.
  2.      Item 58 amends subsection 42(2) of the Principal Regulations by inserting “, infant support person, physical aid person” after “spouse” wherever occurring, to prescribe expenses for an infant support person or physical aid person for substantial independent travel other than with the member, on the same basis as apply to a spouse or staff member, subject to the condition it is separately and expressly approved by the Prime Minister as prescribed under the subsection.
  3.      Item 59 inserts subsection 43(4A) to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or a physical aid person to accompany the Prime Minister on international travel for physical aid purposes, where the spouse of the Prime Minister is not travelling with or accompanying the Prime Minister.
  4.      Item 59 also inserts subsection 43(4B) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany the Prime Minister for physical aid purposes if the spouse that is accompanying or travelling with the Prime Minister is physically unable to provide physical aid to the Prime Minister while travelling overseas for parliamentary business.

Items 60 to 62 – At the end of section 44, At the end of section 45 and At the end of section 46

  1.      Items 60 to 62 make amendments to travel and approvals by the Prime Minister in relation to an infant support person or physical aid person where another Minister, a member representing a Minister or a member representing the government or Australia is travelling overseas, as prescribed in Subdivision C—Travel and approvals—Prime Minister in Division 4 of Part 2 of the Principal Regulations. The Prime Minister may approve the international travel under section 42. 
  2.      Item 60 inserts subsection 44(4) in the Regulations to prescribe the international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a Minister (including a Parliamentary Secretary) on approved international travel, where the spouse of the Minister is not travelling with or accompanying the Minister.
  3.      Item 60 also inserts subsection 44(5) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany a Minister (including a Parliamentary Secretary) on approved international travel, for physical aid purposes, if the spouse that is accompanying or travelling with the Minister is physically unable to provide physical aid to the Minister while travelling overseas for parliamentary business.
  4.      Item 61 inserts subsection 45(4) in the Regulations to prescribe the international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a member representing a Minister (including a Parliamentary Secretary) on approved international travel, where the spouse of the member is not travelling with or accompanying the member.
  5.      Item 61 also inserts subsection 45(5) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany a member representing a Minister (including a Parliamentary Secretary) on approved international travel, for physical aid purposes, if the spouse that is accompanying or travelling with the member is physically unable to provide physical aid to the member while travelling overseas for parliamentary business.
  6.      Item 62 inserts subsection 46(4) in the Regulations to prescribe the international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a member representing the government or Australia on approved international travel, where the spouse of the member is not travelling with or accompanying the member.
  7.      Item 62 also inserts subsection 46(5) to prescribe the international travel expenses and transport costs for incidental travel within Australia for a physical aid person to accompany a member representing the government or Australia on approved international travel, for physical aid purposes, if the spouse that is accompanying or travelling with the member is physically unable to provide physical aid to the member while travelling overseas for parliamentary business.  

Item 63 to 65 – At the end of section 48, At the end of section 49 and At the end of section 50

  1.      Items 63 to 65 make amendments to travel and approvals by the Leader of the Opposition in relation to an infant support person or physical aid person where the Leader of the Opposition or a member of the Opposition travels overseas, as prescribed in Subdivision D—Travel and approvals—Leader of the Opposition in Division 4 of Part 2 of the Principal Regulations.
  2.      Item 63 inserts subsection 48(3) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany the Leader of the Opposition in the House of Representatives on approved international travel. Both an infant support person and a physical aid person may travel with and accompany the Leader of the Opposition where required in order for the Leader of the Opposition to travel overseas for parliamentary business.
  3.      Item 64 inserts subsection 49(3) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a member of the Opposition on approved international travel. Both an infant support person and a physical aid person may travel with and accompany the member of the Opposition where required in order for the member to travel overseas for parliamentary business. The Leader of the Opposition may approve the international travel under section 47.
  4.      Section 50 sets out the annual limit, and method for calculation for, the international travel expenses claimable for international travel approved by the Leader of the Opposition in the House of Representatives.
  5.      Item 65 inserts a new subsection 50(5) in the Regulations to clarify that the limit on certain expenses calculated under section 50 does not apply in relation to international travel expenses prescribed by Subdivision D—Travel and approvals—Leader of the Opposition for either or both an infant support person or a physical aid person who accompany the Leader of the Opposition, or a member of the Opposition, when travelling overseas for the conduct of their parliamentary business. This means the financial year limit prescribed by subsection 50(1) is not reduced by the prescribed expenses for an infant support person or a physical aid person when they accompany the Leader of the Opposition or a member of the Opposition on approved travel overseas. This reflects that it would be unreasonable to count these expenses towards the limit when they are incurred in order for the Leader of the Opposition or a member of the Opposition to undertake their parliamentary business.

Items 66 to 68 – At the end of section 52, At the end of section 53 and At the end of section 54

  1.      Items 66 to 68 make amendments to travel and approvals by the leader of a minority party in relation to an infant support person or physical aid person where the leader of a minority party or a member of a minority party travels overseas, as prescribed in Subdivision E—Travel and approvals—leader of a minority party in Division 4 of Part 2 of the Principal Regulations.
  2.      Item 66 inserts new subsection 52(3) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany the leader of a minority party on approved international travel. Both an infant support person and a physical aid person may travel with and accompany the leader of a minority party where required in order for the leader of a minority party to travel overseas for parliamentary business.
  3.      Item 67 inserts new subsection 53(3) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a member of minority party on approved international travel. Both an infant support person and a physical aid person may travel with and accompany the member of a minority party where required in order for the member to travel overseas for parliamentary business. The leader of the minority party may approve the international travel under section 51. 
  4.      Section 54 of the Principal Regulations sets out the annual limit, and method for calculation for, the international travel expenses claimable for international travel approved by the leader of a minority party.
  5.      Item 68 inserts new subsection 54(5) in the Regulations to clarify that the limit on certain expenses calculated under section 54 does not apply in relation to international travel expenses prescribed by Subdivision E—Travel and approvals—leader of a minority party for either an infant support person or a physical aid person who accompany the leader or a member of a minority party when travelling overseas for parliamentary business. This means the financial year limit prescribed by subsection 54(1) is not reduced by the prescribed expenses for an infant support person or a physical aid person when they accompany the leader or a member of a minority party on approved travel overseas. This reflects that it would be unreasonable to count these expenses towards the limit when they are incurred in order for the leader of a minority party or a member of a minority party to undertake their parliamentary business.

Item 69 – At the end of section 56

  1.      Item 69 inserts subsection 56(6) in the Regulations to prescribe international travel expenses and transport costs for incidental travel within Australia for either or both an infant support person or physical aid person to accompany a member of a parliamentary delegation on approved international travel. Both an infant support person and a physical aid person may travel with and accompany the member of a parliamentary delegation where required in order for the member to travel overseas for the conduct of parliamentary business. Both presiding officers may approve the prescribed travel under section 55.
  2.      Subsection 56(5) of the Principal Regulations prescribes the conditions for additional travel and airfares for a spouse accompanying the member. The international travel expenses prescribed for an infant support person or a physical aid person under subsection 56(6) are not subject to the conditions set out in subsection 56(5).

Items 70 and 71 – At the end of subsection 59(1) and Paragraph 59(2)(b)

  1.      Section 59 prescribes an international travel incidentals allowance for the incidental expenses of specified persons payable in respect of a day (or part day) where the person is outside of Australia for either all or part of that day.
  2.      Item 70 inserts paragraphs 59(1)(d) and (e) in the Regulations to prescribe an international travel incidentals allowance for the incidental expenses of “an infant support person” and “a physical aid person” respectively. The allowance is payable in respect of a day (or part day) where those persons are outside of Australia for either all or part of that day.
  3.      Subsection 59(2) sets the rates of international travel incidentals allowance that are payable per day. Item 71 amends paragraph 59(2)(b) by inserting “, infant support person, physical aid person”, after “staff member”, to prescribe those persons the daily rate set under paragraph 59(2)(b) of $40 per day. The amount is not indexed under the instrument.

Item 72 – After paragraph 61(1)(b)

  1.      Section 61 prescribes an international travel meal allowance in respect of meals for specified persons. Item 72 amends subsection 61(1) in the Principal Regulations by inserting paragraphs 61(1)(c) and (d) to prescribe international travel meals allowance for “an infant support person” and “a physical aid person” respectively. Subsection 61(2) allows IPEA to determine the amount of the international travel meals allowance, having regard to the matters set out in the subsection.

Item 73 – At the end of section 97

  1.      Section 26 of the Act sets out the dominant purpose test that applies to members in respect of expenses, allowances or other public resources. Some public resources may be claimed by a member in respect of a third party.
  2.      Item 73 amends section 97 in the Principal Regulations by inserting paragraphs 97(d) and (e) to prescribe “an infant support person” and “a physical aid person” respectively as persons to whom the dominant purpose test does not apply. In these situations, these persons are not required to meet the dominant purpose test, as they are not a member of parliament and therefore do not have parliamentary business of their own.

Part 7—Transport costs

Item 74 – Subsection 5(2)

  1.      Item 74 amends subsection 5(2) of the Principal Regulations to insert “road tolls (including administration costs)” as expenses that are claimable transport costs for travel by commercial transport when it relates to travel by hired vehicles. This means, for example, that where the costs of a hired vehicle may be claimed by a member for the conduct of their parliamentary business as it achieves value for money for the member to use such commercial transport, the transport costs of a hired vehicle could include road tolls for the travel as well as any administration fee charged by a toll company to issue a road toll. Fines and penalties, including the non-payment or late payment of road tolls, and the administration costs for any road toll fines or penalties, continue to be excluded from the coverage of transport costs, including for hired vehicles. These changes only relate to road tolls for hired vehicles, and not for private plated vehicles or other vehicle expenses provided to members.
  2.      This amendment supports the implementation of recommendation 12 of the Review, as recommended by the Remuneration Tribunal, following its consideration on the definition of “transport costs” and the view to including costs associated with transport, such as road tolls, which were considered incidental to the cost of a hired vehicle. No changes have been recommended or made to road tolls for other vehicles. That is, for example, road tolls continue to not be payable for private plated vehicles.

Item 75 – Subparagraph 5(3)(b)(i)

  1.      Item 75 repeals subparagraph 5(3)(b)(i) of the Principal Regulations to remove the exclusion of “road tolls” from claimable transport costs for travel by commercial transport where travel is by hired vehicle. Road tolls for travel by hired vehicle will be claimable by members as transport costs for the relevant journey.

Item 76 – Subparagraph 5(3)(b)(iii)

  1.      Item 76 omits “road tolls” from subparagraph 5(3)(b)(iii) of the Principal Regulations to enable the administration costs associated with road tolls to be claimable transport costs for travel by hired vehicle. However, any fines or penalties incurred that are associated with road tolls or the administration costs of fines or penalties continue to be excluded. This is consistent with the treatment of other fines and penalties associated with transport costs.

Items 77 to 83 – Paragraph 14(1)(a), Paragraph 14(1)(b), Paragraph 14(1)(c), Paragraph 14(1)(d), Paragraph 14(1)(e), Paragraph 14(1)(f) and Paragraph 14(1)(g)

  1.      These items omit and substitute the limits of transport costs for unscheduled commercial transport for travel by the following members for the dominant purpose of conducting electorate duties in the members’ electorates during a financial year under subsection 14(1) to be as follows:
  1.    for a senator for New South Wales, Victoria, South Australia or Tasmania—$16,910;
  2.    for a senator for Queensland or Western Australia—$30,140;
  3.    for a senator for the Northern Territory—$74,810;
  4.    for a member of the House of Representatives with an electorate with an area of at least 300,000 km2—$136,500;
  5.    for a member of the House of Representatives with an electorate with an area of at least 100,000 km2 but less than 300,000 km2—$43,450;
  6.     for a member of the House of Representatives with an electorate with an area of at least 25,000 km2 but less than 100,000 km2—$24,070;
  7.    for a member of the House of Representatives with an electorate with an area of at least 10,000 km2 but less than 25,000 km2—$11,860.
  1.      Item 91 below inserts new subsection 106(5) in the Regulations to provide that the amendments to subsection 14(1) apply in relation to the financial year beginning on 1 July 2025 and each later financial year. As per section 99 of the Principal Regulations, up to 20% of an amount prescribed by subsection 14(1) for travel by unscheduled commercial transport in a large electorate may be carried over into the next financial year, but not indefinitely.
  2.      These amendments are made to effect a recommendation of the Remuneration Tribunal following its annual review into parliamentarian remuneration and expenses as per its statement issued on 25 June 2024 that the limits in the Principal Regulations for unscheduled commercial transport in large electorates be increased by 13.75%. The Remuneration Tribunal noted this amount reflected 50% of the cumulative increase in transport Consumer Price Index since the Tribunal’s last comprehensive review of these arrangement in 2017.
  3.      These limits are set by the Remuneration Tribunal and are not indexed each year.

Part 8—Minor and technical amendments

Item 84 – Paragraph 25(4)(b)

  1.      Item 84 amends paragraph 25(4)(b) in the Principal Regulations to prescribe transport costs that are incidental to travel covered under Subdivision A—Transport costs, to include travel by “hired vehicle”, instead of a “hired car”. The change to paragraph 25(4)(b) is consistent with the definition of a “hired vehicle” under section 4, being a vehicle hired without a driver. Other methods of incidental travel are included in the subsection.

Items 85 and 86 – Subparagraph 67(2)(b)(ii) and Subsection 67(3)

  1.      The annual budget for office expenses of a member of the House of Representatives is prescribed under subsection 67(2) of the Principal Regulations. For the financial years after the 2017-18 period, the annual budget for office expenses is calculated by the sum of the set amount, plus $1 for each enrolled voter in the member’s electorate, to be increased or decreased annually from 1 July 2018 and in line with movements in the Consumer Price Index.
  2.      Item 85 amends subparagraph 67(2)(b)(ii) to replace “in” with “for” to clarify that the reference to an enrolled voter includes the number of persons on the electoral roll within the electorate, regardless of the person’s physical location at the time of the calculation of the annual budget for office expenses.
  3.      Item 86 amends subsection 67(3) to replace a reference to “enrolled voters in” with “enrolled voters for” for the same purposes as Item 85 above.

Item 87 – Subsection 71(4)

  1.      Item 87 substitutes “furniture or equipment” with “the permanent building or in any goods” in subsection 71(4) of the Principal Regulations. The amendment clarifies that the member must not claim costs that will give rise to any ownership or residual value in a privately leased office or in any goods. Any cost that gives the member any ownership or residual value in any resource provided by the Commonwealth during or after the term of the lease, is not reimbursable. The amendment provides and clarifies that the preclusion is not limited to furniture or equipment. 

Items 88 and 89 – Section 82 (heading) and Section 82

  1.      Items 88 and 89 replace references to “Part” to be “Division” in the heading and section 8 of the Principal Regulations. The amendment clarifies that the Division 2—Legal assistance to Ministers applies to any proceedings, or a subpoena received by an applicant related to his or her ministerial duties, in relation to a matter happening on or after 24 May 1990.

Part 9—Application provisions

Item 90 – Before section 103

  1.      Item 90 inserts the new heading “Division 1—Parliamentary Business Resources Amendment (Office and Travel Expenses) Regulations 2025” before section 103 of the Principal Regulations.

Item 91 – In the appropriate position in Part 7

  1.      Item 91 inserts new application provisions under the heading “Division 2—Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026” in the Regulations.
  2.      Definitions applying to new Division 2 are inserted by section 104 as follows: 

amending regulations means the Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026.

commencement means the commencement of the Parliamentary Business Resources Amendment (Travel Expenses) Regulations 2026.

  1.      The item inserts section 105 under the heading “Application of amendments and repeals relating to travel of family members and nominees”. Amendments and repeals made by Parts 1 to 5 of Schedule 1 to the amending regulations apply in relation to travel undertaken on or after commencement.
  2.      The item inserts section 106 under the heading “Application of amendments relating to supporting a modern Parliament, etc”.
  3.      Subsection 106(1) provides that section 8A, as inserted by Part 6 of Schedule 1 of the amending regulations, and the amendment of section 9 made by that Part, applies in relation to travel undertaken by a member on or after commencement.
  4.      Subsection 106(2) provides that the amendments to subsections 38(2) and 42(2) and sections 59 and 61 made by Part 6 of Schedule 1 of the amending regulations applies in relation to international travel undertaken by a member on or after commencement.
  5.      Subsection 106(3) provides that the amendments to sections 39, 40, 43, 44, 45, 46, 48, 49, 52, 53 and 56 made by Part 6 of Schedule 1 of the amending regulations applies in relation to international travel undertaken by the following on or after commencement:
  1.    for the amendment of section 39—a presiding officer;
  2.    for the amendment of section 40—a member representing a presiding officer;
  3.    for the amendment of section 43—the Prime Minister;
  4.    for the amendment of section 44—a Minister (including a Parliamentary Secretary);
  5.    for the amendment of section 45—a member representing the Prime Minister or another Minister;
  6.     for the amendment of section 46—a member who is representing the government or Australia;
  7.    for the amendment of section 48—the Leader of the Opposition;
  8.    for the amendment of section 49—a member of the Opposition;
  9.      for the amendment of section 52—the leader of a minority party;
  10.      for the amendment of section 53—a member of a minority party;
  11.    for the amendment of section 56—a member of a parliamentary delegation.
  1.      Subsection 106(4) provides that the amendments to section 5 made by Part 7 of Schedule 1 of the amending regulations applies in relation to travel undertaken by a person on or after commencement.
  2.      Subsection 106(5) provides that the amendments to section 14 made by Part 7 of Schedule 1 of the amending regulations applies in relation to the financial year beginning on 1 July 2025 and each later financial year.
  3.      Subsection 106(6) provides that the amendment to subsection 71(4) made by Part 8 of Schedule 1 of the amending regulations applies in relation to the financial year beginning on 1 July 2026 and each later financial year.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.