REMUNERATION TRIBUNAL
Explanatory Statement: Determination 2014/15
Official Travel by Office Holders
1. The Remuneration Tribunal has inquired into and determined the remuneration and significantly related matters for office holders, as it is empowered to do by the Remuneration Tribunal Act 1973.
2. In making this Determination the Tribunal has informed itself through consultation in accordance with established practice. The Tribunal has taken particular note of the Australian Taxation Office’s advice on claiming a deduction for car expenses using the engine capacity/cents per kilometre method and Determination TD 2014/19: Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2014-15 income year?
3. Any retrospective application of this Determination is in accordance with subsection 12(2) of the Legislative Instruments Act 2003 as it does not affect the rights of a person (other than the Commonwealth or an authority of the Commonwealth) to that person’s disadvantage, nor does it impose any liability on such a person.
PART 1 – TRAVEL ALLOWANCE – OFFICE HOLDERS
4. Clause 1.1 specifies the Principal Determination (Number 16 of 2013 as amended) for the purposes of Part 1 of the Determination.
5. Clause 1.2 updates motor vehicle allowance rates in Table 4A – Motor Vehicle Allowance of the Principal Determination.
6. Clause 1.3 updates travelling allowance rates in Schedule A – Remuneration Tribunal Travelling Allowance Rates of the Principal Determination, with effect on and from 31 August 2014.
7. Clause 1.4 updates the references in clause 3.11 and 3.11.1 of the Principal Determination, which relate to the cost of meals and incidentals when travelling overseas, to Australian Taxation Office Determination TD 2014/19 (or its successor) rather than the previous Determination TD 2013/16.
Authority: Sub-sections 5(2A), 7(3), 7(3D) and 7(4) of
the Remuneration Tribunal Act 1973