Part 1—Preliminary
1 Name
This instrument is the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2024.
3 When this instrument takes effect
This instrument takes effect at the start of 1 July 2024.
4 Authority
This instrument is made under subsections 7(3) and (4) of the Remuneration Tribunal Act 1973.
5 Determination supersedes previous determination
This instrument supersedes the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination (No. 2) 2023.
7 Definitions
In this instrument:
agency, of an office holder, means:
(a) the agency to which the office holder is attached; or
(b) if the office holder is not attached to an agency—the portfolio Department.
benefit means:
(a) any non‑monetary benefit provided at the employing authority’s expense to or for the benefit of an office holder as a personal benefit, including:
(i) a vehicle (see section 13); and
(ii) vehicle parking (see section 14); or
(b) any other benefits received by way of remuneration packaging (see section 11).
CSS (short for Commonwealth Superannuation Scheme) has the same meaning as in the Superannuation Act 1976.
DFRDB (short for Defence Force Retirement and Death Benefits) means the scheme established by the Defence Force Retirement and Death Benefits Act 1973.
employer superannuation contribution for an office holder means:
(a) if the office holder is a member of the CSS, PSS, DFRDB or MSBS—the value attributed to the employer superannuation contribution under subsection 12(1), (2), (3) or (4); or
(b) if the office holder is a member of the PSSAP—15.4% of ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the office holder; or
(c) if the office holder is a member of another superannuation fund—the amount worked out under subsection 12(6).
Note 1: An office holder’s employer superannuation contribution is part of the office holder’s total remuneration (see section 8).
Note 2: Superannuation contributions made as a result of remuneration packaging do not form part of an office holder’s employer superannuation contribution (see section 11).
employing authority, in relation to an office holder, means an entity exercising a power or performing a function in relation to the office holder’s employment or remuneration.
fringe benefits tax means fringe benefits tax (within the meaning of the Fringe Benefits Tax Assessment Act 1986 as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).
MSBS (short for Military Superannuation and Benefits Scheme) has the same meaning as Scheme has in the Military Superannuation and Benefits Act 1991.
office holder means a person who holds an office mentioned in column 1 of Table 2A.
office locality, in relation to an office holder, means the geographic locality of the office holder’s usual place of work on official business.
official travel determination means the Remuneration Tribunal (Official Travel) Determination 2024 (or any determination that supersedes that determination).
PSS (short for Public Sector Superannuation Scheme) has the same meaning as Public Sector Superannuation Scheme has in the Superannuation Act 1990.
PSSAP (short for Public Sector Superannuation Accumulation Plan) has the same meaning as in the Superannuation Act 2005.
superannuation salary, for an office holder who is a member of the CSS, PSS, DFRDB or MSBS, is 70% of the office holder’s total remuneration (rounded up to the nearest $10).
Table 2A means the table of total remuneration in section 9.
Table 5A means the table of accommodation assistance in subsection 16(6).
Table 5B means the table of reunion fares assistance in subsection 17(4).
total remuneration: see section 8.
8 Meaning of total remuneration
(1) For the purposes of this instrument, the total remuneration of an office holder is the amount, per year, in column 2 of Table 2A.
(2) The total remuneration of an office holder represents the value, calculated at the total cost to the employing authority of the office holder (including fringe benefits tax), of the following in relation to the office holder:
(a) salary, allowances and lump sum payments;
(b) benefits;
(c) the employer superannuation contribution.
(3) However, the total remuneration of an office holder does not include the following:
(aa) assistance paid in accordance with Part 5;
(a) reimbursement of expenses incurred on geographic relocation following appointment as an office holder, in accordance with agency policies and practices where approved by the employing authority;
(b) housing assistance for the Chief of the Defence Force (see section 15);
(c) travelling allowances and expenditure under the official travel determination;
(d) payment in lieu of recreation leave in accordance with the Remuneration Tribunal (Recreation Leave for Holders of Relevant Offices) Determination 2018 (or any determination that supersedes that determination);
(e) compensation for early loss of office in accordance with the Remuneration Tribunal (Compensation for Loss of Office for Holders of Certain Public Offices) Determination 2018 (or any determination that supersedes that determination).
Part 2—Remuneration
9 Total remuneration
The following table (Table 2A) sets out, for the holder of each office in column 1, the total remuneration, per year, of the office holder:
Table 2A—Total remuneration |
Column 1 Specified statutory office | Column 2 Total remuneration (per year) |
Chief of the Defence Force | $960,840 |
Commissioner of Taxation | $907,200 |
Auditor‑General for Australia | $827,540 |
Australian Statistician | $827,540 |
10 Travel tier
For the purposes of the official travel determination, travel tier 1 applies to an office holder.
11 Remuneration packaging
(1) Subject to this Part, an office holder may elect to receive the benefit of the total remuneration, other than the employer superannuation contribution, as salary or a combination of salary and benefits if:
(a) the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and
(b) providing the benefit would not result in a cost to the employing authority (including any fringe benefits tax) that would not be incurred if the office holder received the remuneration in the form of salary.
(2) To avoid doubt, a superannuation contribution made as a result of an election by an office holder under subsection (1) does not form part of the employer superannuation contribution for the office holder.
Part 3—Superannuation
12 Superannuation
Commonwealth Superannuation Scheme
(1) For an office holder who is a member of the CSS:
(a) the office holder’s annual rate of salary for the purposes of the CSS is the office holder’s superannuation salary; and
(b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.
Note: For the definition of superannuation salary for an office holder who is a member of the CSS, see section 7.
Public Sector Superannuation Scheme
(2) For an office holder who is a member of the PSS:
(a) the office holder’s basic salary for the purposes of the PSS is the office holder’s superannuation salary; and
(b) the amount of the office holder’s recognised allowances for the purposes of the PSS is nil; and
(c) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.
Note: For the definition of superannuation salary for an office holder who is a member of the PSS, see section 7.
Defence Force Retirement and Death Benefits
(3) For an office holder who is a member of the DFRDB:
(a) the office holder’s annual rate of salary for the purposes of the DFRDB is the office holder’s superannuation salary; and
(b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.
Note: For the definition of superannuation salary for an office holder who is a member of the DFRDB, see section 7.
Military Superannuation and Benefits Scheme
(4) For an office holder who is a member of the MSBS:
(a) the office holder’s annual rate of salary for the purposes of the MSBS is the office holder’s superannuation salary; and
(b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.
Note: For the definition of superannuation salary for an office holder who is a member of the MSBS, see section 7.
Public Sector Superannuation Accumulation Plan
(5) For an office holder who is a member of PSSAP, the office holder’s superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the office holder’s ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).
Other superannuation funds
(6) For an office holder who is a member of any other superannuation fund, the employer superannuation contribution is the minimum contribution that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage for that office holder to nil.
No cash in lieu
(7) The value attributed to the employer superannuation contribution under this section is referable to a non‑salary component of total remuneration and may not be the subject of an election to take an equivalent amount of salary instead.
Part 4—Vehicles and other benefits
13 Vehicles
If an office holder accepts an offer of a vehicle owned or leased by the office holder’s agency for private use, the actual cost of the vehicle to the agency (including fringe benefits tax) is taken to be a benefit.
14 Vehicle parking
If an office holder accepts an offer of a car park at Commonwealth expense, the actual cost (including fringe benefits tax) of the car park to the agency is taken to be a benefit.
15 Housing assistance for Chief of the Defence Force
The employing authority may approve housing assistance in accordance with agency policy and practices for the Chief of the Defence Force.
Part 5—Travel and accommodation assistance
16 Accommodation assistance
(1) An office holder in column 1 of Table 5A is eligible to be reimbursed for qualifying accommodation costs while the office holder:
(a) occupies the office in column 2; and
(b) has a principal place of residence in a locality (the PPR locality) other than the office locality.
Commercial accommodation
(2) For the purposes of subsection (1), if the office holder is in commercial accommodation in the office locality, the following are qualifying accommodation costs up to the amount (per year) in column 3 of Table 5A:
(a) the costs of the commercial accommodation;
(b) settling‑in costs (including one‑off utility connection costs);
(c) if the commercial accommodation does not include cooking facilities—the cost of meals.
Private, non‑commercial accommodation
(3) For the purposes of subsection (1), if the office holder is in private, non‑commercial accommodation (such as the home of a family member or friend) in the office locality, the costs of the private, non‑commercial accommodation are qualifying accommodation costs up to one third of the amount (per year) in column 3 of Table 5A.
Exclusions
(4) Assistance is not payable under this section while the office holder lives in premises owned by the office holder in the office locality.
(5) An office holder is not eligible to access travel allowance entitlements under the official travel determination in the PPR locality or the office locality while the office holder remains eligible to receive assistance under this section.
Amounts of accommodation assistance
(6) Amounts of accommodation assistance are set out in the following table (Table 5A).
Table 5A—Accommodation assistance |
Item | Column 1 Office holder | Column 2 Office | Column 3 Assistance (per year) |
1 | Dr Caralee McLiesh | Auditor‑General for Australia (between 4 November 2024 and 21 December 2024) | $5,750 |
17 Reunion travel assistance
(1) An office holder in column 1 of Table 5B may receive travel costs of up to the amount (per year) in column 3 for travel back to the locality of the office holder’s principal place of residence (the PPR locality) for the purpose of family reunion, while the office holder occupies the office in column 2.
(2) If the office holder certifies that the workload and responsibilities of the office prevent the office holder from travelling to the PPR locality for reunion purposes, the costs of reunion travel by the office holder’s partner, or a child or children of the office holder or of the office holder’s partner, who resides at the office holder’s principal place of residence, can be funded. Funding paid in accordance with this subsection counts towards the limit in subsection (1).
(3) Travel by a person other than the office holder funded in accordance with subsection (2) must be at economy class, and only for direct travel between the PPR locality and the office locality.
(4) Amounts of reunion travel assistance are set out in the following table (Table 5B).
Table 5B—Reunion travel assistance |
Item | Column 1 Office holder | Column 2 Office | Column 3 Assistance (per year) |
1 | Dr Caralee McLiesh | Auditor‑General for Australia (between 4 November 2024 and 21 December 2024) | $8,000 |
